We are using GAS from Gujarat Gas for generation of steam for our boiler. So basically it is a fuel. We are paying 15% VAT on this GAS. I would like to know whether VAT credit on such GAS is available or not as per Gujarat Vat Act. Also I would like to know whether we have to reverse 4% VAT credit on such material, if at all we can take the credit? Plz let me know on urgent basis.