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Cenvat Credit on supply of tangible goods

RAJENDRA KHADILKAR

It seems to have a big blow on availment of credit on supply of tangible goods.

The Cenvat Credit Rules have gone a change [Notification No. 18/2012 CE (NT)]

a substitution of sub-clause (B) of clause (l) with new claiuse (B) & (BA) a credit on supply of tangible goods would be question.  Comments please.

Cenvat Credit Rules Update: Restrictions Apply to Credit for Vehicle Lease or Hire if Not 'Capital Goods' Per Notification 18/2012 CE (NT). A query was raised regarding the impact of changes in the Cenvat Credit Rules on the availment of credit for the supply of tangible goods, following Notification No. 18/2012 CE (NT). The concern was about the substitution of sub-clause (B) of clause (l) and the introduction of new clauses (B) and (BA). The response clarified that the restriction applies only to credit for vehicle lease or hire, provided the vehicle does not qualify as 'capital goods' under the rules. (AI Summary)
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