Cenvat credit allowable on Transportation of Samples by Courier

M/s Poddar Pigments Ltd. Vs CCE, Jaipur (CESTAT Delhi) Courier services stand utilised by the appellant for sending the samples to their prospective buyers and for procuring orders from them. Ld. Advocate also explains that they are not charging their buyers for the said samples, though duty is being paid by them on the deemed assessable value. In such a scenario, I agree with the ld. Advocate that sending of samples to their buyers is a promotional activity relatable to the sale of their final product and to increase their business. The same cannot be considered to be outward transportation o...