Cenvat credit

[THYAGARAJAN KALYANASUNDARAM]

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.

AI Summary

Cenvat credit for factory amenity purchases is generally ineligible absent a direct nexus to manufacturing activity.
Bathroom tiles and laying works for worker welfare in a factory are generally not eligible for Cenvat credit because they constitute employee welfare or factory amenities rather than inputs or input services used in or in relation to manufacturing; eligibility requires a demonstrable nexus to production activity, and facilities provided under factory or labour law are treated as non-creditable.