cenvat on capital goods

prithwish sengupta (Querist) 09 September 2010 This query is : Resolved
does cenvat on electric lamps which are utilised for lighting of the manufacturing area be admissible for cenvat credit??
pls give case laws if any.
thanking you.

Follow Query

Report Abuse

Surrender K Singal (Expert) 11 September 2010
YES, the very statute of CENVAT allows such credit; why should you be looking for citations ?

s.subramanian (Expert) 13 September 2010
I agree with Mr.Surrender.

B.R. BHALLA, ADVOCATE (Expert) 13 September 2010
CENVAT on replacement of Electric lamps would not be admissible because it is not a Capital goods and also it is not a raw-material or consumable goods going into the manufacturing process.