SALES TAX SET OF ON PURCHASE OF GASES

[HITENDRA DAVE]

DEAR SIR WE ARE MANUFACTURE OF MACHINERY / INDUSTRIAL FILTERS CHAPTER 84, MY QUESTION IS WE HAVE PURCHASE GASES ( OXYGEN , ACETVLENE ETC ) USED FOR MANUFACTURING ACTIVITIES WE HAVE TAKEN CENVAT CREDIT , I WANT TO KNOW VAT ( SALES TAX-GUJARAT ) SET OF ALLOW OR NOT PL REPLY REGARDS HDAVE

AI Summary

VAT Set-off Allowed for Gases Used in Manufacturing Filters Under Gujarat VAT Law After CENVAT Credit A manufacturer of machinery and industrial filters inquired about the eligibility of VAT set-off on the purchase of gases like oxygen and acetylene used in manufacturing activities. The query specifically sought clarification on whether VAT set-off is permissible under Gujarat VAT laws after having taken CENVAT credit. In response, it was confirmed that since these gases are used as inputs in the manufacturing process of filters, credit is indeed allowed under Gujarat VAT.