Cenvat Query

[jitesh doshi]

Dear All

1.Can we avail the credit of "Weigh Scale" vide HS No.84232000/8423000/84238190 . & 2. We have purchase "Comvac Vaccum Machine (vaccum cleaner)" for the use to remove waste powder from scurbber, we take the credit of that item.

Please give me suggestion & any notification or rule.

Thanks in advance.

[Snehal Kulkarni]

You can avail the Cenvat Credit if both the equipment are " in or inrelation with the manufacturing "

AI Summary

Cenvat credit allowed for equipment when items are used in or in relation with manufacturing.
Cenvat credit may be availed for a weigh scale and for a vacuum cleaner used to remove waste powder from a scrubber provided both items are in or in relation with the manufacturing, the operative test being their functional connection to the manufacturing process.