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.