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cenvat credit

Central Excise - Started By: - SHARMA NARAYAN - Dated:- 5-1-2017 Last Replied Date:- 6-1-2017 - Dear sir,Can we take on Reinforcement Steel which is used in for preparion of Stack (Chimni) we can not take credit on cement i am sure about that but what about reinforcement steel & structure steel use for structure and plant and machinery. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Rule 2 (k) of Rules, 2004 excludes from the definition of 'inputs' any goods used for - (a) con .....

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ing intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the competent authority. Therefore in my opinion you are not eligible to take credit of duty paid on reinforcement steel & structure steel - Reply By Ganeshan Kalyani - The Reply = I agree with the views of Sri Rajagopalan Sir. But i would like to state that the steel being a integral part of chimney and chimney is essential as per factory act. The .....

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