15 March 2013
sir, my client received a order for assemble a system in customer site. the client is a manufacturer. if my client direct received input material at customer site and assemble there. it may be a manufacturing activity at customer site. Is my client eligible for take Cenvat credit on input which he procured directly at customer site ?
is there any rules/procedure for take cenvat credit on inputs in case ( like BOT cases)
15 March 2013
Plant and machinery assembled and erected at site cannot be treated as 'goods' for the purpose of excise duty, if it is not marketable and movable.
25 March 2013
Pl. provide further details with regard to the equipments/machines which is to be assembled. If you are sure that the activity is amounting to manufacture and it is liable to ED then just ensure that the bill of Inputs of the system is in his name. He can pay ED by availing cenvat of inputs.
CAclubindia
