TaxTMI 
TaxTMI 
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
Cenvat Credit Elligibility
22 Dec 2016 
4 Replies 
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Cenvat credit eligibility: inputs used in in house R&D qualify when linked to taxable manufacturing or taxable services.
Cenvat credit eligibility for inputs used in R&D arises where the R&D is carried out within the assessee's factory premises and is connected with the manufacture of dutiable final products, or where the R&D relates to services provided by the assessee; inputs used in R&D without such a connection to taxable manufacture or services are not eligible for credit. (AI Summary)
Cenvat credit eligibility for inputs used in R&D arises where the R&D is carried out within the assessee's factory premises and is connected with the manufacture of dutiable final products, or where the R&D relates to services provided by the assessee; inputs used in R&D without such a connection to taxable manufacture or services are not eligible for credit. (AI Summary)