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TMI Blog2019 (2) TMI 2048X X X X Extracts X X X X X X X X Extracts X X X X ..... defines input, 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 it is held that the appellant is entitled to avail cenvat credit on storage or warehouse charges incurred in the course of acquisition of inputs. Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b heading 39079120 of the First Schedule to the Central Excise Tariff Act, 1985. In the course of audit, it was observed that the appellant was purchasing inputs on high sea sale basis from importers or in transit, and were filing Bill of Entry. It was also noticed that the appellant have purchased the goods from importers after entering into a contract, by way of signing of an agreement, which st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . are imported in liquid state in tanks, the said tanks are required to be emptied in tanks which are available at the port for storage, on payment of storage charges. As the appellant purchased goods in transit under the terms of agreement, they paid various charges for taking out or delivery of the goods, including the storage charges for warehousing of the goods at Port by way of reimbursement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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