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TMI Blog2022 (9) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... hich this Tribunal while deciding the issue whether the appellants are entitled to Cenvat credit on such storage or warehousing charges paid on inputs, it was held that the appellant is entitled to avail cenvat credit on storage or warehouse charges incurred in the course of acquisition of inputs. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 51459 of 2022 (SM) - FINAL ORDER: 50845/2022 - Dated:- 13-9-2022 - MR. AJAY SHARMA, MEMBER (JUDICIAL) Mr. P. Srivastava, Advocate for the Appellant Mr. Mahesh Bhardwaj, Authorised Representative for the Respondent ORDER This appeal has been filed against the impugned Order dated 9.12.2021 passed by the Commissioner (Appeals), CE CGST in Order-in-Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d herein is no more res integra in view of the decision of the Tribunal in appellant s own case for the earlier years i.e. December, 2010 to December, 2015 in the matter of M/s. Rovex Polymers Pvt. Ld. Vs. Commr. (Appeals), DGGSTI, Jaipur.; Final order No. 50351- 50352/2019 dated 26.2.2019 in which this Tribunal while deciding the issue whether the appellants are entitled to Cenvat credit on such storage or warehousing charges paid on inputs, held as under:- 2. Brief facts of the case are that the appellant is engaged in the manufacture of PVC resin falling under Chapter sub 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housing charges. The issue is whether the appellant are entitled to cenvat credit on0020such storage or warehousing charges paid on inputs. 3. Heard the parties. 4. Rule 2(k) of Cenvat Credit Rules 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 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 are allowed and appellants are held entitled to consequential benefit in accordance with law. 4. The aforesaid decision of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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