credit on the imported attachment of finished goods

[MEHUL ASHAR]

Respected Sir,

                          ONe of my clients has imported attachments of finished goods can I take credit on it or not.Please answer

[YAGAY and SUN]

If the value of attachments have been included in the assessable value of Finished Goods then you may avail the CENVAT credit otherwise, not.

AI Summary

CENVAT credit availability on imported attachments depends on inclusion in assessable value; credit allowed if included.
Availability of CENVAT credit on imported attachments of finished goods depends on whether the value of those attachments is included in the assessable value; credit may be availed if included, otherwise not.