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Cenvat Credit on free Samples

SANDESH SHINDE

Dear Sir, We are a mfg co, Can we avail cenvat credit on imported or local free samples used for testing purposes, please explain, please give us any reference regarding this, thanks and regards.

Cenvat Credit Eligibility: Can Be Claimed on Free Samples if Testing is Integral to Manufacturing Process A manufacturing company inquired about the eligibility to avail Cenvat credit on imported or local free samples used for testing purposes. The response indicated that Cenvat credit could be availed if the testing is an integral part of the manufacturing process. (AI Summary)
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