Cenvat on lube oil for dg set

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Sir,

we are manufacturer of Tyres & We have purchase of Lube oil for DG set . My question is that should we availed CENVAT credit on Lube oil & Greese 

Kindly explain on CENVAT credit ruels 2004.

Amit Shah

 

Replies (1)

as per CCR 2004, Input definition is

"INPUT" means-

all goods used in the factory by the Manufacturer of the Final Product; are eligible for Cenvat Credit except

LSD, HSD, Petrol, Civil consturction of building or a Civil structure or a part thereof;

laying of foundation or making of structures for support of capital goods.

Lubricants such as OILs, Greases are eligible for Cenvat Credit.


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