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    <title>Cenvat Credit Eligible on Aluminium/Iron Materials/frames</title>
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    <description>Availability of Cenvat credit depends on whether inputs are used in or in relation to manufacture of finished goods; aluminium and iron materials used in producing uPVC doors and windows qualify as inputs for credit if they are functionally employed in the manufacturing process, and credit can be availed after assessing actual use and complying with applicable credit and recordkeeping requirements.</description>
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      <description>Availability of Cenvat credit depends on whether inputs are used in or in relation to manufacture of finished goods; aluminium and iron materials used in producing uPVC doors and windows qualify as inputs for credit if they are functionally employed in the manufacturing process, and credit can be availed after assessing actual use and complying with applicable credit and recordkeeping requirements.</description>
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