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Cenvat of Excise duty paid on steel used in construction

This query is : Resolved 

02 March 2011 Dear Sir / Madam,

Plz inform whether cenvat credit is allowable of excise duty paid on steel used in construction of a five star hotel.

Plz reply urgently.

03 March 2011 No it can-not be availed as per instructions given by department.

Also in this budget they have changed the definition of input itself.

03 March 2011 No. CENVAT credit can be availed ONLY on INPUTS used for manufacturing. Construction is not manufacturing.




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