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.

[DR.MARIAPPAN GOVINDARAJAN]

If it is having nexus with the manufacturing activity the same can be availed.

[Mahir S]

Sir,

Ink cartridge are not specifically excluded from availment of cenvat credit. so you can avail the credit provided it is used in the manufacturing process.

[YAGAY and SUN]

Dear Samik,

If you are getting marks, batch nos, mfg date etc printed on the Principal Display Panel (as defined in the Legal Metrology Act, 2009 read with Legal Metrology (PC) Rules, 2011 of the packaging material which in turn are being used in finished goods, then, you may avail the CENVAT credit on such Ink Cartridge, provided it must be mentioned in your BOM.

Regards,

YAGAY and SUN (Management, Business and Indirect Tax Consultants)

AI Summary

Cenvat credit for ink cartridges permitted when used in manufacturing and recorded in the bill of materials.
Claiming Cenvat credit on duty-paid ink cartridges is permitted where the cartridges have a direct nexus to the manufacturing process, are not specifically excluded, and are documented in the manufacturer's Bill of Materials; use to print marks, batch numbers or manufacture dates on packaging or Principal Display Panels supports availment, subject to compliance with legal metrology labeling requirements.