Assembling at customer site-cenvat credit

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This query is : Resolved

Sanjeet Kumar Soni (Querist)

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)

Arun Kumar Singh

Arun Kumar Singh (Expert)

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.

Sanjeet Kumar Soni

Sanjeet Kumar Soni (Querist)

17 March 2013 Sir,
the system is movable, it can be assemble any where.

my question is that can be avail cenvat credit on inputs which directly reached at site and part of assembling.
if Yes then How?

Ashish Vaish

Ashish Vaish (Expert)

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.

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