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TMI Blog2007 (8) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... ndran, Member (Judicial) Shri D.P. Mukhopadhya, (DR), for the Appellant. None for the Respondent. [Order per Shri M. V. Ravindran, Member (Judicial)] - This appeal is directed against Order-in-Appeal No. PII/BKS/196/06 dt.28.6.2006. 2. The respondents are absent despite notice. Since the issue involved in this case is squarely covered by the decision of the Division Bench of the Tribunal, the appeal is taken up for disposal in the absence of the Respondent. Heard the Ld. SDR and perused the records. It is seen from the records that the respondents were availing Cenvat credit on the outward transportation charges paid by them to goods transport operators. Such credit was sought to be denied by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto the place of removal. It is seen that the said definition also uses the phrases "outwards transportation upto the place of removal" in the latter part of the definition. Since the definition uses both the phrases "from the place of removal" which shall mean that the definition covers removal from depots to buyers' premises and "upto the place of removal" shall mean outward clearance of final goods from factory to depots. Therefore, it is from the definition that the transportation of goods from factory to depot as also from depots to customer place is covered by the definition of inputs service as per the said Rule. Since the provisions of the cenvat credit and therefore, in view of the definition of "input service", the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to our notice the decisions of the Tribunal to the effect that transport does not come within the scope of clearance or forwarding. Further , that transportation (freight) is an entirely different activity from manufacture remains settled by the judgments of Hon'ble Supreme Court in the cases of Bombay Tyre International - 1983 (14) E.L.T. 1896 (S.C.), Indian Oxygen Ltd., 1988 (36) E.L.T. 723 (S.C.) and Baroda Electric Meters, 1997 (94) ELT 13 (S.C.)] The interpretation canvassed by the appellant is also contrary to the Rule on the subject contained in the judgment of Hon'ble Supreme Court in the Reserve Bank case. A statute is to be read as a whole and words used interpreted taking into account the context in which they are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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