Cenvat credit admissibility limited to inputs and capital goods used within the factory; narrow exceptions for job work apply. Admissibility of CENVAT credit is confined to inputs and capital goods used within the manufacturer's factory premises under the Cenvat Credit Rules, 2001; limited exceptions are recognised for inputs used by a job worker in manufacture of intermediate products and for capital goods sent to a job worker's premises.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cenvat credit admissibility limited to inputs and capital goods used within the factory; narrow exceptions for job work apply.
Admissibility of CENVAT credit is confined to inputs and capital goods used within the manufacturer's factory premises under the Cenvat Credit Rules, 2001; limited exceptions are recognised for inputs used by a job worker in manufacture of intermediate products and for capital goods sent to a job worker's premises.
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