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Cenvat credit

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 February 2013 A company manufacturing M.S ingot using CR Coil sheet ( CH. sub-heading -72044100) for making pharma for furnance lining . and taking cenvat credit as capital goods . is the said credit called irregular credit.
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S.P.Mahanta

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S.P.Mahanta (Expert)
03 February 2013 Yes, Cenvat credit is available on HR/CR coil used in making SMS forma as input item.

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