Credit on welding electrode

Cenvat is eligible based on the usage.

Its used to manufactured of your final product, it is eligible for cenvat as input.

Its used to repair or maintaince of your capital goods then is is not eligible for cenvat.

Regards,

RP Ananthakumar

as you have not specified the product you do manufacture, ................................... if the electrodes are used in service oriented works contact then the reply will differ. 

Dr sir it is related to steel manufacturing.

@ R P sir,

i am liitle bit confused bcz u hv written that if it is used for repairs & maintenance then it shall not b eligible 4 credit.  i think in dis case we can take it as a capital goods and take credit for this.plz clearify dis.

AS PER RULE 3 OF CCR 2004 , TAX PAIND ON INPUT GOODS, CAPITAL GOODS , AND INPUT SERVICE

ELIGIBLE FOR CREDIT. PLEASE READ THIS LINK   https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=182

Dear RP sir

Rule 2.  Definitions. - In these rules, unless the context otherwise requires,-
(a) "capital goods" means:-

Manish

Sir I Have a question regarding for welding electrod. I am  working in irone manufacturing industires we taken as input on Electrod welding but department said that  you are not elegible for taken input Credit as Capital goods and your credit should be under input but we are using it for capital goods repairs so we are elegible under it.

It is request to all the expert for give me advice with case study under which we can take credit on Electrod Welding. It is urgent because department raise Demad on it.

Thanking You.

Welding electrode is used in the facotry and for and in relation to manufacture. Even if used for repairs that is in realtion to manufacture indirectly. However the dept had in the past raised objections which were hedl as eligible. There are a number of decisions in this reagrd. Please see excus or any other data base for such cases.

Daer Sir,

Plaese Provide to me some judgment case on Welding Electrode considering as Capital Goods not as Goods. It would be help me to understand the case.

Thanking You