VAT input on repairs for a manufacturing concern

[praveen m r]

This query is relating to the Karnataka VAT. A manufacturing concern is getting its machines repaired. The person who repaired the machines had to change certain material and he charged VAT for the same. Whether the same is claimable?

I saw the section which defines goods - it does mention repairs.

and input can be taken on goods.

So does my claim on saying input can be claimed on goods tenable?

AI Summary

Input tax credit on VAT for repair materials can be claimed when used in manufacturing, subject to invoice and statutory conditions.
VAT paid on goods used in the repair of manufacturing machinery qualifies as input tax under Karnataka VAT when the goods are purchased in the course of business for use in manufacture; such tax credit can be claimed provided the dealer meets statutory conditions, including possession of a proper tax invoice and other requirements for availing input tax.