2019 (2) TMI 2048

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..... Sarkar and Sh. Prashant Srivastava, 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, the....

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....o make its own arrangement for obtaining delivery 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 doc....