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Cenvat Credit on free Samples, Central Excise

Issue Id: - 108238
Dated: 11-3-2015
By:- SANDESH SHINDE

Cenvat Credit on free Samples


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Dear Sir, We are a mfg co, Can we avail cenvat credit on imported or local free samples used for testing purposes, please explain, please give us any reference regarding this, thanks and regards.

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Page: 1


1 Dated: 11-3-2015
By:- Naveed S

Yes, credit may be availed, provided testing is part of the manufacturing process.


Page: 1

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