Cenvat credit on fire fighting items

This query is : Resolved

Rajnish Gupta (Querist)
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18 February 2012 WE PURCHASED STEEL PIPES (FALIING UNDER CH. HEADING 7306. PIPE WILL USE FOR FIRE FIGHTING ITEMS. DO I AVAIL CENVAT CREDIT ON THESE PIPES OR NOT.

CS ,CMA Shambhu Kr. jha

CS ,CMA Shambhu Kr. jha (Expert)
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18 February 2012 Dear Rajnish
You have not cleared either you are a manufacturing unit or service unit . If you are a manufacturing unit than you can claim cenvat credit otherwise not .

Because in manufacturing unit cenvat credit is available on those items which are directly utilized in the process of Production or ancillary to Production . Fire fighting instrument may not be directly related to production but that is ancillary to process of production .

Thanks & Regard