As per Invoice descripttion "Design,Mfg,supply installation & commissioning of lift from ground floor to third floor" and Tariff Head No.8428 9090 (Lading & unloading M/c). Party charged the Excise .
My qurey is can we avail the credit of that?
1 Replies
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 06 November 2010
its burden on the assesee to prove the utilization of the capital goods to be used direct or in relation to final products, in this case if u can satisfy the department that the lift is mendatory for your your production then only u can avail the input credit,
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