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Central excise

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I am working in a manufacturing concern which manufctured sponge iron, billet, pig iron etc. we are using commercial LPG for Maintenance and other work. My question is that can we avail cenvet credit for commercial LPG ?

Replies (15)

yes, you can take cenvet on commercial lpg  because it used in manufacturing process..........

No cevat available on LPG,LDO, Diesel etc.

i agreed with ram avtar singh

YES CLARIFIED NOW, NO CENVAT ON LPG...........

Originally posted by : Ram Avtar Singh

No cevat available on LPG,LDO, Diesel etc.

the goods namely Light diesel oil(LSD, high speed diesel(hsd) oil or motor spirit, commonly known as petrol continue to be excluded from the definition of inputs..

i do not find LPG in the list of exclusions..i am in doubt.

I feel cenvat credit can be taken on use of LPG

 

pls rectify me if iam wrong

I do not see any exclusion regarding LPG ( Which is used as fuel  )  so cenvat  can be taken - please go through definition of input means  -

"input" means-

(i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production;

(ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service;

Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever.

Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer;


 

 includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production;

 

there is no exclusion of taking cenvat credity on LPG.you can take credit
 

no cenvat on lpg, we are using it in our manufacturing co., but not availing cenvat..............

@ lokesh - but what is the basis of not claimimg cenvat on lpg?

@ pooja- yet i have to check why our excise department not taking excise on commercial  lpg????????

well, do let us know...

LPG belonging petrolium products. So no cenvat credit allowed on LPG,LDO,Diesel,Petrol. etc.

thank you ram avatar ji

i again agree with ram avtar ji....


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