Can we claim cenvat credit on sample materials received (on a excise invoice)
if 1) used for regular production
2) if used for testing?
Thanks in anticipation
vp
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 12 June 2009
Yes.
If it used in manufacture, there is no doubt. Even use in testing is use in or in relation to manufacture.
vasudev
(ca )
(153 Points)
Replied 12 June 2009
Thank u sir,
Any thing to support this?
Thanks again
Vinay Chopra
(CA )
(197 Points)
Replied 15 June 2009
hi,
Yes u can take Cenvat credit on Testing. Input has defined to include goods used in or in relation to manufacture. Testing is required for various formalities which is necessary for manufacture.