Cenvat Credit Eligible on Aluminium/Iron Materials/frames, Central Excise

[Laxmaiah Vanamamula]

Dear sir,

we have a manufacturing unit for uPVC Doors and Windows, we purchasing Profiles and Aluminum and Iron Material from outside,(treated like Ram materail/assembled parts)

we have prepared or Manufactured windows or Doors from above materials

can we eligible to take cenvat credit from above Aluminum/ Iron Material, please clarify.

Thanking you,

V.Laxmaiah

Posts / Replies

[Naveed S]

Any input used in or in relation to manufacture of finished goods, cenvat credit thereon is available.

If aluminum/Iron material are used in manufacture of PVC doors and windows as referred in your query, then credit can be availed.

Hence, you can decide the availability of cenvst credit based on the manufacturing process and use of raw materials therein.