Cenvat Credit available of Rod of Civil Construction

[Samik Chaudhuri]

Sir

We are manufacturing Co, can we avail cenvat credit of Rod of New Construction of Factory.

Please suggest me .

With thanks andregards

Samik Chaudhuri.

AI Summary

CENVAT Credit Unavailable for Construction Rods Under Rule 2(k) of CENVAT Credit Rules 2004; Clarification Provided A manufacturing company inquired about the availability of CENVAT credit for rods used in the construction of a new factory. Three responses clarified that, under Rule 2(k) of the CENVAT Credit Rules, 2004, goods used for construction or supporting structures for capital goods are not considered inputs, and thus, the duty paid on such rods is not eligible for credit. Additionally, a respondent questioned whether the inquiry was about 'rod' or 'road,' noting that both are excluded from CENVAT credit eligibility.