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

[Ganeshan Kalyani]

Sir, the credit is not allowed. thanks.

[KASTURI SETHI]

Sh.Kamal Chordia Ji,

Sh.Ganeshan Kalyani Sir is right. Equipment used in office which is part of factory is allowed

AI Summary

Cenvat credit for office equipment permitted where equipment serves the factory office; denied for head or branch offices.
Eligibility for Cenvat credit on office equipment: equipment used within the manufacturer's factory office qualifies for credit as part of manufacturing operations; equipment purchased for head office or branch office outside the factory does not qualify and credit is denied.