Cenvat credit

Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER)   (1372 Points)

11 January 2016  

Is excise duty paid on items used for Plant and Machinery which is under Capital Work in Progress allowed as CENVAT Credit?

In my opinion as Machine itself donot use in Facory it shall be available when Plant and Machinery was first put to use.

Awaiting early reply, Thanking You