Utilisation of cenvat on capital goods before production

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We are manufacturer of TMT Bar(Rolling Mill).Our Integrated SMS Plant is under WIP.Can we utilsie the Cenvat on Capital Goods of SMS towards Removal of TMT Bar.

 

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On a generic note and not covering things in specific,

CENVAT credit rules provides for claiming input on capital goods which is "used" in the factory based on 50% each year Rule 4(2)

In the present case the CG are in WIP condition and not used (whether active or passive the discussion doesn't arise in this case)

Therefore as per my understanding it can be concluded that the input credit in the current case cannot be taken as the plant is in WIP stage


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