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Input tax on scaffolding centering materials by works cont

This query is : Resolved 
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(Querist)
06 March 2012 Please inform whether input tax credit is available for purchase of scaffolding and centering materials for civil works contract. Tamil nadu dealer
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
07 March 2012 If the material purchased is covered under VAT and the end user is charging VAT on the finished product then it is available for set off but in case of flats sold by a builder no VAT is charged hence the same shall not be adjusted
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