Cenvat Credit on S.S Pipes (Tarif Head 7306 1100)

[Mathurthi RamKumar]

Dear All,

First..lot of thanks to all of you to give valuable information about my queries.

Can we take cenvat credit on S.S Pipes (Tarif Head 7306 1100) used to manufacturing process. Beco'z this head not related to Capital Goods.( One of the excise officer told that cenvat credit not applicable for 73 series items.)

Kindly guide me.

Regards

M.RamKumar

AI Summary

Cenvat credit eligibility for stainless steel pipes clarified: depends on use as capital goods or manufacturing input.
Cenvat credit on stainless steel pipes depends on use: pipes classified as capital goods when they are tubes, pipes or fittings integrated with or fitted to capital machinery, or as inputs when used directly in manufacture of final goods; pipes used for factory construction or non-productive structures are not eligible for credit.