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TMI Blog2015 (7) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... themselves. If at all they have not taken the credit on the said transportation, then their sister unit is entitled to take Cenvat credit which is the appellant themselves. In these circumstances, whatever credit has been taken by them having revenue neutral situation therefore, I hold that the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - Decided in favour of assessee. - E-88419/2014-Mum - Final Order No. A/1526/2014-WZB/C-IV(SMB) - Dated:- 27-11-2014 - Shri Ashok Jindal, Member (J) Shri V.B. Gaikwad, Advocate, for the Appellant. Shri Ashutosh Nath, Asst. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve bear the transportation cost upto railway station, therefore they are entitled to take Cenvat credit on the transportation of levy sugar upto railway station. 4.1 The learned Counsel further submits that for the export sugar, they are entitled to take Cenvat credit on the transportation of sugar upto the load port. To support this contention he relied on the decision of the Hon'ble Gujarat High Court in the case of CCE v. Inductotherm India Pvt. Ltd. - 2014 (3) TMI-921 (Guj. H.C.). 4.2 With regard to transportation of sugar cleared by the appellant to the sister unit, he submits that Rule 2(1) of Cenvat Credit Rules, 2004 deals with the finished goods and in that case the transportation service is allowed upto the place o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entitled to take Cenvat credit on outward transportation service in the case of transportation of levy sugar upto the railway station and transportation of export sugar upto the port. 7.1 The next issue with the regard to transport of dry sugar by the appellant to their sister unit. Admittedly, in this case transportation cost has been borne by the appellant themselves. If at all they have not taken the credit on the said transportation, then their sister unit is entitled to take Cenvat credit which is the appellant themselves. In these circumstances, whatever credit has been taker. by them having revenue neutral situation therefore, I hold that the appellant i not required to reverse the Cenvat credit taken on transportation of dry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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