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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

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. (AI Summary)
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YAGAY andSUN on Jan 3, 2013

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

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