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Central Excise - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

CENVAT Credit - input - HR coils - MS plates - HT strappings - ...


Materials Eligible for CENVAT Credit: HR Coils, MS Plates, and More Qualify as Inputs u/r 2(k.

March 18, 2021

Case Laws     Central Excise     AT

CENVAT Credit - input - HR coils - MS plates - HT strappings - HRSS plates - GI flat - Grate Plate - CI Bend - MS Boiler Plates - SS Plates - these items are part and parcel of various goods and has rightly been classified as inputs for fabrication of various capital goods as per Rule 2(k) of CENVAT Credit Rules, 2004 which in turn are used in the manufacture of finished goods and therefore are eligible for cenvat credit. - AT

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