Can we claim cenvat credit on sample materials received (on a excise invoice)
if 1) used for regular production
2) if used for testing?
Thanks in anticipation
vp
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 12 June 2009
Yes.
If it used in manufacture, there is no doubt. Even use in testing is use in or in relation to manufacture.
vasudev
(ca )
(153 Points)
Replied 12 June 2009
Thank u sir,
Any thing to support this?
Thanks again
Vinay Chopra
(CA )
(197 Points)
Replied 15 June 2009
hi,
Yes u can take Cenvat credit on Testing. Input has defined to include goods used in or in relation to manufacture. Testing is required for various formalities which is necessary for manufacture.
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961