Prabhat Kumar
(Advocate & Consultant)
(1912 Points)
Replied 28 September 2010
Rule 3 of the cenvat credit rules 2004 plainly says that a manufacturer of the final product is elligible for cenvat credit which he paid on the input or capital goods received in the factory. Rule 2 (k) define the term inputs and it says that the all goods which are used in or relation to the manufacture of final products, directly or indirectly. so the above said items if they are used in or in relation to the manufacturing of the product then the manufacturer is entitled for taking the cenvat credit available on these items.
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