C form Applicability-Please reply

[Asked by Guest]

I want to know that Could we issue C form on Capital items used in Production ?.

If yes, Whether we can issue C form on Air curtain which is used at the gate entrance of production floor.

[CSSANJAY MALHOTRA]

C form can;t be given for air Curtain as the same is neither directly nor indirectly used in the manufacture or packing of goods. Further the same is not specified as capital goods.

AI Summary

C form applicability: C form cannot be issued for air curtain as not used in manufacture or packing.
A C form cannot be issued for equipment that is neither directly nor indirectly used in the manufacture or packing of goods and that is not specified as a capital good; an air curtain at a production floor entrance therefore does not qualify.