cenvat credit

[SHARMA NARAYAN]

Dear all '

Pls suggest

can we take cenvat credit in capital item for ch heading 73-74

and electric cable Dg set

and HDPF pipe for inlet and out let water for boiler and industrial use

AI Summary

Clarification on CENVAT Credit Eligibility for Electric Cables, DG Sets, and HDPF Pipes Under Chapter Headings 84-85. A user inquired about the eligibility of taking CENVAT credit for capital items under certain chapter headings, specifically for electric cables, DG sets, and HDPF pipes used for industrial purposes. One respondent advised reviewing the Cenvat Credit Rules, 2004, which define eligible capital goods, spares, and accessories under specific chapters. They suggested checking if the queried items qualify under these categories or as inputs, noting a recent amendment allowing 100% credit for items valued up to 10,000 as inputs. Another respondent confirmed the relevance to chapter headings 84-85 and their connection to capital goods.