https://www.taxtmi.com/forum/issue?id=107766 Input tax credit on machinery, chemicals and spares used in an Effluent Treatment Plant may be claimed by analogy to CENVAT precedents which hold that effluent treatment is an integral part of manufacture and that apparatus and inputs used in an ETP are "used in the manufacture" and therefore eligible for credit; a High Court decision similarly treats chemicals for ETP as inputs for credit. These CENVAT holdings are suggested as usable authority in VAT matters to seek set off for VAT input tax credit on ETP related items. en-us Thu, 25 Dec 2014 11:07:07 +0530 Thu, 23 Jan 2025 15:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107766 Input tax credit on machinery, chemicals and spares used in an Effluent Treatment Plant may be claimed by analogy to CENVAT precedents which hold that effluent treatment is an integral part of manufacture and that apparatus and inputs used in an ETP are "used in the manufacture" and therefore eligible for credit; a High Court decision similarly treats chemicals for ETP as inputs for credit. These CENVAT holdings are suggested as usable authority in VAT matters to seek set off for VAT input tax credit on ETP related items. Discussion-Forum VAT / Sales Tax Thu, 25 Dec 2014 11:07:07 +0530 https://www.taxtmi.com/forum/issue?id=107766