Cenvat credit on water treatment plant

[RAM SHARMA]

Dear Experts,

We are registered manufacturer of exciasable goods. We are purchasing steel tube pipe etc for construction of water treatment plant, fire fitting line and building repair construction etc. within factory premises.

Secondly, we have received imported material through courier bill of entry. In this type of bill of entry have mentioned multiple party and we have received photocopy of this bill of entry.

whether we can take cenvat credit on above mention point.

Thanks

AI Summary

CENVAT Credit Allowed for Water Plant Pipes, Fire Fittings; Building Repairs Ineligible Due to Civil Construction Classification. A manufacturer inquires about the eligibility of CENVAT credit for materials used in constructing a water treatment plant, fire fitting line, and building repairs within a factory. Experts agree that CENVAT credit is permissible for pipes used in the water treatment plant and fire fitting line, as they qualify as capital goods. However, building repairs are considered civil construction and thus ineligible for CENVAT credit. For imported materials received via a courier bill of entry, only the original document holder can claim credit, not those with photocopies. The discussion emphasizes the need for original documentation to avoid litigation.