Cenvat credit - free of cost goods

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Can we avail the cenvat credit on goods received free of cost? These goods are used in excisable final product.Pls refer any citation.

AI Summary

CENVAT Credit Eligibility: Goods Received Free Can Be Credited If They Qualify as Inputs Under CENVAT Credit Rules. A query was raised regarding the eligibility to avail CENVAT credit on goods received free of cost, which are used in the production of excisable final products. The response clarified that CENVAT credit can be claimed upon receipt of the goods at the factory, as long as the goods qualify as 'input' under the CENVAT Credit Rules. There is no requirement for payment for the goods to claim CENVAT credit, unlike the conditions for services.