https://www.taxtmi.com/forum/issue?id=105838 The manufacturer asked if 50% Cenvat credit could be availed on imported capital goods upon Bill of Entry/payment while the machine was stored in a rented godown. The reply: Rule 4(2)(a) of the Cenvat Credit Rules does not permit CENVAT credit on capital goods not received in the factory premises; offsite storage therefore precludes claiming the credit. en-us Sat, 29 Jun 2013 13:14:48 +0530 Thu, 23 Jan 2025 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105838 The manufacturer asked if 50% Cenvat credit could be availed on imported capital goods upon Bill of Entry/payment while the machine was stored in a rented godown. The reply: Rule 4(2)(a) of the Cenvat Credit Rules does not permit CENVAT credit on capital goods not received in the factory premises; offsite storage therefore precludes claiming the credit. Discussion-Forum Central Excise Sat, 29 Jun 2013 13:14:48 +0530 https://www.taxtmi.com/forum/issue?id=105838