Cenvat Credit

[Samik Chaudhuri]

Sir

I would like to know whether Manufacturing Co. could avail Cenvat credit against Ink Cartridge (duty paid) Chapter Heading: 32159090. Please inform me at earliest.

With thanks

Samik Chaudhuri.

AI Summary

Manufacturing companies can claim Cenvat credit for ink cartridges under Chapter Heading 32159090 if used in production. A manufacturing company inquired about the eligibility to avail Cenvat credit for ink cartridges under Chapter Heading 32159090. Three responses were provided. The first response stated that credit could be availed if the ink cartridges are related to the manufacturing activity. The second response confirmed that ink cartridges are not excluded from Cenvat credit, provided they are used in the manufacturing process. The third response elaborated that if the ink cartridges are used for printing essential information on packaging materials for finished goods, Cenvat credit could be claimed, given it is listed in the Bill of Materials.