Cenvat Credit of Roofing Sheets

[Mathurthi RamKumar]

Dear All,

Greetings of the day. We are in expansion our paper mill. we are using roofing sheets, hr buildup sections i,e for machinery.

Kindly advise can we take cenvat credit for above items? .

Please treat this matter urgent and give the advise.

Regards

M.RamKumar

[PAWAN KUMAR]

Dear Sir,

As per my view, Roofing sheets shall be used for roof of plant building, cenvat credit will not be admissible on the same.

Further on HR sections, if the same are used for support structure for capital goods, Cenvat will not be admissible. If the same are used for fabrication/manufacturing of capital goods such as machine, cenvat credit will be admissible as per rule 2(k) of Cenvat Credit Rules, 2004.

[DR.MARIAPPAN GOVINDARAJAN]

The views of Shri Pawan Kumar is correct.

[Mahir S]

Yes sir cenvat credit shall not be applicable in your case , as explained above.

[MUKUND THAKKAR]

cenvat credit is not allowed becoz of items not treated as Input or Capital goods.

AI Summary

Cenvat credit: roofing sheets and structural sections generally ineligible, except when used to fabricate capital machinery.
Cenvat credit is not admissible for roofing sheets used as the roof of the plant building or for HR sections used solely as support structures for capital goods; however, HR sections that are used in the fabrication or manufacture of capital goods and directly incorporated into machinery qualify as inputs and Cenvat credit is admissible under the applicable Cenvat credit eligibility rules.