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TMI Blog2020 (1) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Shri Pradeep Gupta, DR - for the respondent ORDER Ashok Jindal: The Appellant is in appeal against the impugned order for denying the Cenvat credit on transportation and Toll charges. 2. The facts of the case are that the appellant is a manufacturer of Rayon Tyre Yarn, Nylon Tyre Yarn and Rayon Tyre Cord Fabric. During the manufacture of the process certain sludge/waste arises which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed Cenvat credit except transportation charges and Toll charges on the ground that this transportation service has been availed by the appellant beyond the place of removal. The order of the adjudicating authority was upheld by the learned Commissioner (Appeals), after relying upon the decision in the case of CCE & ST Vs. Ultra Tech Cement Ltd. - 2018 (9) GSTL 337 (SC). Against the said order, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard the parties. Considered the submissions. 6. On going through the issue raised before me the sole issue arises whether the appellant is entitled to avail Cenvat credit on transportation/Toll charges paid for transportation of sludge and waste cleared from their factory for manufacture of their final product or not. 7. In terms of Rule 2(l) of Cenvat Credit Rules, 2004 the Cenvat credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as observed by ld. Commissioner (Appeals), is a statutory obligation and when there is a statutory obligation, it is required to be fulfilled and the respondents will not be allowed to continue to manufacture the goods as per Pollution Control Law. If Pollution Control Law is not fulfilled, there will not be any manufacture. Therefore, the conclusion that the activity of transportation of Press Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial which can be definitely said to be related to manufacture itself. Therefore, the respondents are eligible for CENVAT Credit and accordingly, the appeal filed by the Revenue has no merits and the same is rejected. I hold that the appellant is entitled to avail Cenvat credit on transportation/Toll charges in question and the facts of the case of Ultra Tech Cement Ltd. (supra) are not applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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