CA
1135 Points
Joined January 2010
Nitin, you need to refer to Rule 3(1) which specifically mentions the list on what the Cenvat credit can be taken. Further, in relation to disclosure in the returns just confirm the previous stands taken by your organisation, as you stand should not deviate from your previous stands. Else, the said Cenvat credit should be availed and utilised in the return pertaining to the tax / duty.