Gta & cenvat credit

inward freight = freight charges paid for transporation of inputs to factory of manufacture

outward freight = freight charges paid for transporation of goods which are sold at factory gate. 

manufacture company can take credit on both frights?

manufacture company can take credit on only input service 

 

Ramana

9912399774

In addition to what Ch.Venkata said, the credit is available for the transportation upto the place of removal like if customers place is the place of removal as per the agreement then Credit is allowed for transportation from factory to the place of customer provided that the amount of freight is shown in the excise invoice.

Also, The cost of insurance shall be borne by the consignor. Hence, outward freight upto the place of removal can be claimed as credit whereas, inward freight is fully claimable without condition.