https://www.taxtmi.com/forum/issue?id=361 VAT credit is allowable for goods traded in the ordinary course of business or used in preparing products sold; in a hotel restaurant setting, credits are permitted for items directly used in cooking or ancillary to the cooking process (uniforms commonly used in the kitchen; kitchen chimneys and drainage pipelines; microwaves), while items not used in cooking or as ancillary inputs (marble and tiles, decorative candles) are not allowable and electric fittings qualify only to the extent they relate to cooking equipment. en-us Wed, 07 Mar 2007 10:54:00 +0530 Thu, 23 Jan 2025 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=361 VAT credit is allowable for goods traded in the ordinary course of business or used in preparing products sold; in a hotel restaurant setting, credits are permitted for items directly used in cooking or ancillary to the cooking process (uniforms commonly used in the kitchen; kitchen chimneys and drainage pipelines; microwaves), while items not used in cooking or as ancillary inputs (marble and tiles, decorative candles) are not allowable and electric fittings qualify only to the extent they relate to cooking equipment. Discussion-Forum Central Excise Wed, 07 Mar 2007 10:54:00 +0530 https://www.taxtmi.com/forum/issue?id=361