Cenvat credit on Civil structural steel work

[yateen vyas]

Respected Expert,

In our factory we are using services like repair & maintenance and fabrication of simple structure for capital goods operation.For every work which are related to fabrication either for capital goods or any other work we are using same terms as 'Civil structural steel work'.

So my question is that are we eligible to avail cenvat credit on civil structural steel work.

AI Summary

Eligibility for Cenvat Credit on Steel Structures: Allowed for Finished Goods, Disallowed for Internal Use Under Rule 2(k) CCR. A query was raised regarding the eligibility for availing Cenvat credit on civil structural steel work used in a factory for repair, maintenance, and fabrication related to capital goods. An expert clarified that if the steel structures are manufactured as finished goods and sold, credit is permissible. However, if these structures are used internally to support capital goods, credit is disallowed under Rule 2(k) of the Cenvat Credit Rules (CCR). The discussion concluded with the querist expressing gratitude for the expert insights provided.