Amendment in CCR, 2004 by notification no 13/2016

[kamal chordia]

Dear Sir

As per notification no 13/2006 of C.E , office equipment used in manufacturer office, cenval credit shall be allowed.

if manufacturer purchase office equipment for their head office or Branch office, in that case, Cenvat Credit allowed or not.

Please clarify.

Thanks & regards

Kamal

AI Summary

Cenvat Credit Not Allowed for Office Equipment in Head or Branch Offices Unless Part of Factory (Notification 13/2006) A query was raised regarding the eligibility of Cenvat Credit for office equipment purchased for a manufacturer's head office or branch office under notification no 13/2006 of Central Excise. Two replies clarified that Cenvat Credit is not allowed for such equipment unless it is used in an office that is part of the factory.