Taken Cenvat 50%, Central Excise

[pareshbhai vasava]

Dear Sir,

We are purchase of FLP/WP 18' 230V PEDESTAL FAN (1-D0420040001) Chepter Heading : 84145930. We have received DFT copy on bill date 24.06.14.

Problem: Can we taken Excise duty?

Please advice me.

Regards

Paresh Vasava

Posts / Replies

[Rajagopalan Ranganathan]

Dear Shri. Vasava,

You are eligible to take credit of cenvat duty paid on pedestal fan if the same is used in or in relation to manufacture of dutiable final products. Here the purpose for which such pedestal fan is used. is important.

[ganeshan kalyani]

Dear Sir,

If the Fan purchased is installed at admin office in the factory area, whether the cenvat credit is still claimable.

regards,

[Rajagopalan Ranganathan]

Sir,

Shri. Vasava has clearly stated that the pedestal fan falls under Chepter Heading : 84145930. This heading clearly states that Industrial fans and blowers. Hence this type of fan cannot be used in an office premises. hence credit of CENVAT duty paid on such fan is available.