Cenvat input on raw materails purchased for trial runs

This query is : Resolved

Satheesh NH (Querist)
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26 November 2015 OUrs is a new factory establlished, where we availed input on captial goods. but now factory is under trail, can we take input on ED from the raw materials purchased for trails.

if so please share the notification, and what is the time limit.

Also please confirm what is the time limit for taking credit from left out bills

Thanks

CA RAKESH KUMAR THAKUR

CA RAKESH KUMAR THAKUR (Expert)
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26 November 2015 Yes you can take credit. There is few case law is also available on that.. You can take credit within 1 year from the date of invoice u/r 9.

Satheesh NH

Satheesh NH (Querist)
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26 November 2015 Dear Sir

Many thanks, Could you please share the available case laws in this regards. also request you to share notification no if any

Also please advice, can i take the input now, while the trail is going on, or only after the commercial production started

Thanks

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CA RAKESH KUMAR THAKUR

CA RAKESH KUMAR THAKUR (Expert)
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26 November 2015 you can refer supreme court decision on Flex Engeeniring ltd Vs commissonor of Central excise . U P (2012)

yes you can take the credit now on excise duty paid on raw material .