2019 (2) TMI 2048

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..... , Advocates For the Respondent: Ms. Tamanna Alam, Authorised Representative JUDGEMENT Per: Anil Choudhary: The issue involved in these two appeals is whether the appellants are entitled to cenvat credit on storage charges paid for import, for purchase of inputs namely polypropylene glycol, etc. As the issue involved in these two appeals are same, they are taken up for hearing together for disp .....

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..... ery of the goods from the Custom/ Port for taking care of clearance, handling and transport charges at their own risk and responsibility and cost. Further, they were required to make full payment of cost of documents comprising and inclusive of CIF value, L/C opening / amendment charges/ bank interest/ commission and other charges for retirement of documents, service charges, import licence charge .....

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..... , means goods used in the factory by the manufacturer of the final product. Admittedly, the warehouse or the storage charge paid by the appellant is part of the input cost. Accordingly, such charges are essential and accordingly I hold that the appellant is entitled to avail cenvat credit on storage or warehouse charges incurred in the course of acquisition of inputs. Accordingly, these appeals ar .....

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