Cenvat credit on AHU Ducting

[yateen vyas]

Sir,

Can we take Cenvat credit on AHU ducting fabrication in our plant as we are manufacturing plant.

Rgdss

Yateen vyas

[YAGAY andSUN]

Dear Yateen,

On the strength of following judgment, you may avail the CENVAT credit after following the procedures/provisions of CENVAT credit Rules, 2004 as amended from time to time.

The Hon'ble Supreme Court in CCE, Jaipur Vs. Rajasthan Spinning and Weaving Mills Ltd.- 2010 (7) TMI 12 - SUPREME COURT OF INDIA held that MS channels, plates, etc., used in its fabrication, were capital goods.

In case, if you have any doubt in this matter, then, you should approach to the jurisdictional AC/DC/Commissioner of the Central Excise and you may also refer our reply while seeking clarification/discussing/arguing this matter.

Regards,

YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Cenvat credit eligibility for AHU ducting as capital goods, subject to CENVAT Credit Rules compliance. Manufacturers may claim Cenvat credit for AHU ducting fabrication where metal channels, plates and similar components are treated as capital goods; credit must be availed in accordance with the eligibility conditions and procedural requirements of the CENVAT Credit Rules, 2004, and classification or compliance doubts should be resolved with the jurisdictional Central Excise authority.