Taken Cenvat 50%

[pareshbhai vasava]

Dear Sir,

We are purchase of FLP/WP 18' 230V PEDESTAL FAN (1-D0420040001) Chepter Heading : 84145930. We have received DFT copy on bill date 24.06.14.

Problem: Can we taken Excise duty?

Please advice me.

Regards

Paresh Vasava

[Rajagopalan Ranganathan]

Dear Shri. Vasava,

You are eligible to take credit of cenvat duty paid on pedestal fan if the same is used in or in relation to manufacture of dutiable final products. Here the purpose for which such pedestal fan is used. is important.

[Ganeshan Kalyani]

Dear Sir,

If the Fan purchased is installed at admin office in the factory area, whether the cenvat credit is still claimable.

regards,

[Rajagopalan Ranganathan]

Sir,

Shri. Vasava has clearly stated that the pedestal fan falls under Chepter Heading : 84145930. This heading clearly states that Industrial fans and blowers. Hence this type of fan cannot be used in an office premises. hence credit of CENVAT duty paid on such fan is available.

AI Summary

Cenvat credit on industrial equipment allowed when item is industrial fan used in relation to manufacture of dutiable products.
Cenvat credit is available for goods used in or in relation to manufacture of dutiable final products; the purpose and actual use govern eligibility. A pedestal fan classified under Chapter Heading 84145930 is an industrial fan, and where the item is industrial in character rather than for office use, CENVAT duty paid on it is claimable, subject to factual determination of its use and installation.