https://www.taxtmi.com/caselaws?id=796644 Before 01.04.2008, Rule 2(l) of the CENVAT Credit Rules, 2004 covered services used directly or indirectly for manufacture and clearance of final products, including business-related activities. Under FOR destination contracts, where the supplier remained responsible for delivery and retained ownership until the goods reached the buyer's premises, outward goods transport agency services up to those premises qualified for CENVAT credit. Credit admissibility did not depend on whether freight formed part of the transaction value for excise-duty purposes. en-us Mon, 03 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796644 Before 01.04.2008, Rule 2(l) of the CENVAT Credit Rules, 2004 covered services used directly or indirectly for manufacture and clearance of final products, including business-related activities. Under FOR destination contracts, where the supplier remained responsible for delivery and retained ownership until the goods reached the buyer's premises, outward goods transport agency services up to those premises qualified for CENVAT credit. Credit admissibility did not depend on whether freight formed part of the transaction value for excise-duty purposes. Case-Laws Central Excise Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796644