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 andSUN]

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

Manufacturing Unit Eligible for CENVAT Credit on Inputs for Pre-Fabricated Engineering Buildings, Confirms Tax Consultants A manufacturing unit inquires about the eligibility for CENVAT credit on inputs like shed roofs, beams, columns, and coil sheets used in producing Pre-Fabricated Engineering Buildings. The responses confirm that these inputs are eligible for CENVAT credit, as they are used in the manufacturing process and are not specifically excluded. The discussion includes confirmations from tax consultants, emphasizing that these materials qualify under the existing definitions for input credit eligibility.