Duty on InputsTesting Charges

[P Ovhal]

Our supplier had charged Excise Duty on rediography testing Charges of Inputs. Can we awail CENVAT credit?

AI Summary

Eligibility for CENVAT Credit on Radiography Testing Charges Confirmed Under Rule 3 and Rule 2(l) of CENVAT Credit Rules 2004. A query was raised regarding the eligibility to avail CENVAT credit on excise duty charged by a supplier for radiography testing charges of inputs. The response clarified that CENVAT credit can be availed if the input services are used for manufacturing output services or goods that are not exempted, as per Rule 3 and Rule 2(l) of the CENVAT Credit Rules, 2004, up to the place of removal.