TMI Blog2019 (7) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant are under obligation to carryout inspection at the customer s end in respect of the goods manufactured and supplied by them. The charges of the inspection is also borne by the appellant. In such case, the sale is clearly on FOR basis i.e. customer s place. Moreover, the inspection charge is not a service which is used for removal of the goods - The expenses towards both the services stand included in the assessable value. Therefore, both the services were clearly used in or in relation to the manufacture and sale of the goods. In given facts of the present case, the appellant are entitled for the Cenvat credit in respect of warehousing and in inspection services - Appeal allowed - decided in favor of appellant. - Excise Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. He submits that since the goods are first stored in warehouse thereafter it is sold to the customers, the warehouse service is up to the place of removal. As regards the inspection charges, he submits that the said service is not used for removal of goods but used for inspection of the goods only to be sold to the customers. Therefore, the credit of inspection service also correctly availed by the appellant. He placed reliance on the following judgments:- (a) Cantabil Retail India Limited 2018 (17) GSTL 275 (Tri. Del.) (b) Manglam Cement Limited 2018 (9) GSTL 17 (Raj) (c) Castrol India Limited 2013 (291) ELT 469 (Tri. Ahmd.) (d) Ultratech Cement Limited 2010 (260) ELT 369 (Bom.) 3. Shri S.N. Gohil, Ld. Superintend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. The expenses towards both the services stand included in the assessable value. Therefore, both the services were clearly used in or in relation to the manufacture and sale of the goods. The judgement cited by the ld. AR, I observe that, in Para 4 of the said judgment, it is categorically stated that value of inspection charges is not included in the assessable value whereas, in the present case, the inspection charge has been included in the assessable value. Therefore the facts in the case Kapilansh Dhatu Udyog Limited (supra) are different from the present case. 5. As per above discussion and findings, I am of the view that in given facts of the present case, the appellant are entitled for the Cenvat credit in respect of warehou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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