Availment of Cenvat Credit on Repairing Charges of Capital Goods, Central Excise

[SURYAKANT MITHBAVKAR]

Our Customer had Send machine for Repairing & Modification. We charged them modification charges including  new spares used for modification with Excise duty .

Can our customer avail cenvat credit for the above.

Posts / Replies

[Pradeep Khatri]

Eligible as in relation to manufacture, provision of taxable services.

[Shiv Bansal]

Yes, the Excise CENVAT credit on repairs and modification of capital goods can be claimed by your customer in case the capital asset is being used in relation to manufacturing process.

Thanks

S.R. Bansal