Cenvat Reversal on Inputs used in R&D situated in factory

HS Negi (Senior Executive- F&A) (590 Points)

01 December 2009  

Some of the Inputs are used by the R&D Centre situated in the factory premises. The Cenvat has been availed accordingly. Now the question is :

The Amount of Cenvat availed of such goods should be paid back or not.

In case of  capital goods there is a case law in the matter of USV Ltd. V/s CCE mumbai . 2006(195)ELT 158 (Tri Mumbai)

Regards

Harendra Singh Negi