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

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.