Could you tell me whether we can take cenvat credit on the communication cables laid in the entire plant/factory for the Central control room(CCR)FITTED with the computers for displaying the entire production process ?
21 June 2007
No case laws readily available, however, cenvat credit can be availed as the CCR is for the purpose of managing the production. Since the duty is paid on an item directly used in the manufacture of the dutiable product, cenvat credit can be availed.
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