Cenvat

This query is : Open

surendra (Querist)
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02 December 2014 Dear Experts,

Shall i claim cenvat credit on Tube light fittings tariff no 94052090 under capital goods and UPVC pipes tariff no : 39172390 for water pipeline for garden works under and other admin purpose within the factory under capital goods ?

Thanks in Advance.
Surendra.

ANIL JANGID

ANIL JANGID (Expert)
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02 December 2014 You Can not claim because capital goods used for other than manufacturing purpose.

CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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03 December 2014 Definition of Capital Input given under rule 2(a) of cenvat Credit rules is exhaustive i.e. items mentioned in this definition can be allowed to take cenvat credit and all other items will not allowed for capital input.

Therefore, both items are not eligible for Capital input within the meaning of Cenvat credit Rules, 2004

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surendra

surendra (Querist)
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03 December 2014 Dear EXperts,

Any alternative to claim cenvat on goods which are not covered under capital goods .ours is a paint manfg company and we have not started production yet(under constrection).