Cenvat Credit Elligibility

[Swapneswar muduli]

Dear Sir,

If we use some material fro R & D purpose in that case can we taken the cenvat Credit on that goods which we are using for R & D Purpose.

Swapneswar Muduli

AI Summary

Cenvat Credit Eligible for R&D Materials if Linked to Factory Manufacturing or Related Services Under Specific Conditions A query was raised regarding the eligibility of Cenvat Credit for materials used in Research and Development (R&D). Responses indicated that credit is permissible if the R&D activities occur within the factory and are related to the manufacturing of dutiable final products. If the R&D is connected to the services provided, credit may also be taken. However, if these conditions are not met, credit is not eligible. One respondent suggested that combining all expert replies would provide a comprehensive answer.