Even prior to 1-4-2008, no input credit available on outward transportation from factory to buyer's

Cenvat Cedit : Definition in rule 2(l)(ii) of CENVAT Credit Rules makes it clear that outward transportation charges or taxes paid in regard thereto are claimable only with regard to transports made from one place of removal to another place of removal; no credit was available for transport upto buyer's premises prior to 1-4-2008, or thereafter