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

Eligibility for Cenvat Credit on AHU Ducting Fabrication Clarified Under CENVAT Credit Rules, 2004; Consult Authorities for Guidance. A query was raised regarding the eligibility to claim Cenvat credit on AHU ducting fabrication at a manufacturing plant. The response advised that Cenvat credit could be availed by following the CENVAT Credit Rules, 2004, as amended. It referenced a Supreme Court decision in CCE, Jaipur Vs. Rajasthan Spinning and Weaving Mills Ltd., which classified certain materials as capital goods. For further clarification, it was suggested to consult the jurisdictional Central Excise authorities, using the provided response as a reference.