Cenvat credit on truck

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Ca. Tanmay Shah (Querist)
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17 July 2014 Can I take Cenvat credit on Eicher truck (model no - 10.59XP E HSD 14Ft GB) We are manufacturer of Pet Bottles and will use the truck for material loading and delivery of pet bottles.

Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)
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17 July 2014 NO, CENVAT WILL NOT BE ALLOWED IN YOUR CASE AS PER FOLLOWING CLARIFICATION:-

CENVAT Credit Rules, 2004

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) "capital goods" means:-

(b) "Customs Tariff Act" means the Customs Tariff Act, 1975 (51 of 1975);

(A) the following goods, namely:-

(i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, 4[heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804] Old[heading No. 68.02 and sub-heading No. 6801.10] of the First Schedule to the Excise Tariff Act;

(ii) pollution control equipment;

(iii) components, spares and accessories of the goods specified at (i) and (ii);

(iv) moulds and dies, jigs and fixtures;

(v) refractories and refractory materials;

(vi) tubes and pipes and fittings thereof;

(vii) 14[storage tank;and]

15[(viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chassis 17[but including dumpers and tippers]]

used-

(1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or

10[(1A) outside the factory of the manufacturer of the final products for generation of electricity for captive use within the factory; or]

(2) for providing output service;

18[(B) motor vehicle designed for transportation of goods including their chassis registered in the name of the service provider, when used for-

(i) providing an output service of renting of such motor vehicle; or

(ii) transportation of inputs and capital goods used for providing an output service; or

(iii) providing an output service of courier agency` ]

18[(C) motor vehicle designed to carry passengers including their chassis, registered in the name of the provider of service, when used for providing output service of-

(i) transportation of passengers; or

(ii) renting of such motor vehicle; or

(iii) imparting motor driving skills]

[(D) components, spares and accessories of motor vehicles which are capital goods for the assessee]

THANKS
R.K. GARG
(M.COM. L.L.B.)
[CONSULTANT OF
CENTRAL EXCISE,CUSTOMS AND SERVICE TAX]

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Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)
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17 July 2014 NO, CENVAT WILL NOT BE ALLOWED IN YOUR CASE PL. SEE RULE (2) OF CENVAT Credit Rules, 2004.

THANKS
R.K. GARG
(M.COM. L.L.B.)
[CONSULTANT OF
CENTRAL EXCISE,CUSTOMS AND SERVICE TAX]

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