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Cenvat cr on Sample material

1490 views 3 replies

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

Replies (3)

Yes.

If it used in manufacture, there is no doubt. Even use in testing is use in or in relation to manufacture.

Thank u sir,

Any thing to support this?

Thanks again

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. 


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