TaxTMI 
TaxTMI 
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.
Cenvat Credit
04 Feb 2015 
3 Replies 
1776 Views Asked by
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. (AI Summary)
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. (AI Summary)