CENVAT CREDIT - URGENT

As per explanation to Rule 2(k) defining the term Input, the term input shall include all goods used for manufacture of capital goods in the factory of production except cement, Steel, TMT Bars, CTD and Angles used in construction of factory building, shed or foundation for capital goods or any structure to support capital goods.


Does it mean that CENVAT is available on cement or TMT used in construction of capital goods as such. for e.g., cement used in rotary kiln construction or construction of pollution control equipment? Since the cement is used to build capital goods as such and not just to support capital goods

Replies (3)

Yes Sir, the cement used in construction of capital goods i.e rotary kiln construction or construction of pollution control equipment as per your example will be trated as input an accordingly, CENVAT credit will be available on the cement.

 

God Bless!

Can we Take CENVAT credit of all banking charges except Interest ? Can we get CENVAT credit of Last year debited Bank Charges?

In case you are using the cement as raw material for manufacturing any item, you can avail CENVAT CREDIT with justification

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details