Dear experts,
one of my client is central excise registered manufacturer and they have purchased tiles and laying in the factory bathroom due to health of the workers.
Is my client is eligible for duty credit on tiles.
can explain with supported case laws.
Manufacturer Unlikely to Claim Duty Credit for Bathroom Tiles, Not Directly Linked to Production Activities A client, a central excise registered manufacturer, inquired about eligibility for duty credit on tiles installed in factory bathrooms for worker health. Experts responded that input tax credit is applicable only if the items are directly related to manufacturing activities. Since bathroom tiles do not fit this definition, claiming credit is unlikely. The experts advised that unless the installation can be directly linked to production activities, the chances of obtaining credit are minimal. The client acknowledged and thanked the experts for their guidance. (AI Summary)
TaxTMI 
TaxTMI 
