CENVAT Credit Allowed for Dredging Service Costs Integrated into Cement Manufacturing Expenses; Not Directly Linked to Product Removal.

CENVAT Credit - input services - Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by the appellant only, which stands absorbed in the overall cost of manufacturing of cement. Therefore, it cannot be said that the Dredging Service is used for the removal of final product from place of removal - credit allowed. .....

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