23 August 2012
In case of Manufacturing Concern covered under Excise Law, Whether Cenvat Credit is avaiable on Inter State Purchases i.e. CST/OGS Purchases either at the rate of 2% Against C Form or 5% without C Form.
Please note that Cenvat credit is available for a manufacturer who is registered under excise, irrespective of purchase place whether with-in the state or out side the state, because Excise Law is all over the country is one and the same.
If you are talking about the Sales Tax credit i.e CST, that is not available.
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