Cenvat credit of inputs utilised for PEB manufacturing unit

[Mehul Pandya]

Sir,

We are engaged in manufacturing of Pre-Fabricated Engineering Building and its material. Our major inputs are shed roof, beams , column, hr coil sheet etc. our query is whether we are eligible to get input credit for the same or not ? You are requested to brief supporting notification / circular if any for the same.

Thanking you

[Madhukar N Hiregange]

All inputs used other than those specifically excluded such as LDO etc are eligible. Beams, columns, coil sheets are all eligible as per the definition itself.

[Mehul Pandya]

Thank u sir

[YAGAY and SUN]

Dear Mehul,

You may avail the CENVAT credit on such inputs since these are being used in or in relation the manufacturing of finished goods.

Regards

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

AI Summary

Cenvat credit availability for inputs used in manufacture of prefabricated engineering buildings, excluding expressly excluded items.
Cenvat credit is available on inputs used in the manufacture of pre fabricated engineering buildings provided they are not specifically excluded by statute or notification. Structural materials such as beams, columns and coil sheets qualify as inputs when used in or in relation to producing the finished pre fabricated building units; expressly excluded items remain ineligible.