Eligibility Criteria for Availing Cenvat Credit on Inputs Under Rule 2(k) of Cenvat Credit Rules, 2004

The Cenvat Credit Rules, 2004 outline the eligibility and conditions for availing Cenvat credit on inputs used by manufacturers and service providers. Inputs qualifying under Rule 2(k) are eligible, excluding items like petrol, diesel, construction materials, and goods for personal use. Eligible inputs include those used within factory premises, for output services, or for generating electricity for captive use. Specific rules govern the removal and treatment of inputs, including reversal of credit if inputs are removed or written off. Cenvat credit is also applicable to inputs sent to job workers, with conditions for return within 180 days. The document emphasizes maintaining documentation and adhering to timelines for credit eligibility.

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