Cenvat Credit Eligible on Aluminium/Iron Materials/frames

[Laxmaiah Vanamamula]

Dear sir,

we have a manufacturing unit for uPVC Doors and Windows, we purchasing Profiles and Aluminum and Iron Material from outside,(treated like Ram materail/assembled parts)

we have prepared or Manufactured windows or Doors from above materials

can we eligible to take cenvat credit from above Aluminum/ Iron Material, please clarify.

Thanking you,

V.Laxmaiah

[Mahir S]

Any input used in or in relation to manufacture of finished goods, cenvat credit thereon is available.

If aluminum/Iron material are used in manufacture of PVC doors and windows as referred in your query, then credit can be availed.

Hence, you can decide the availability of cenvst credit based on the manufacturing process and use of raw materials therein.

AI Summary

Cenvat credit availability on aluminium and iron used in manufacture of uPVC doors and windows qualifies when used in production. Availability of Cenvat credit depends on whether inputs are used in or in relation to manufacture of finished goods; aluminium and iron materials used in producing uPVC doors and windows qualify as inputs for credit if they are functionally employed in the manufacturing process, and credit can be availed after assessing actual use and complying with applicable credit and recordkeeping requirements.