https://www.taxtmi.com/manuals?id=152 Cenvat credit on capital goods is confined to items within the statutory definition and is claimable in instalments, with immediate full allowance in specified cases. Office appliances are excluded for manufacturers but not for service providers. Credit is available on leased or financed acquisitions but barred where depreciation is claimed. Removal, write off, or exclusive use for exempt supplies triggers structured reversals or payment equal to credit taken; special rules apply for job worker transfers, project imports and capital goods cleared from export oriented units. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 22 Aug 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=152 Cenvat credit on capital goods is confined to items within the statutory definition and is claimable in instalments, with immediate full allowance in specified cases. Office appliances are excluded for manufacturers but not for service providers. Credit is available on leased or financed acquisitions but barred where depreciation is claimed. Removal, write off, or exclusive use for exempt supplies triggers structured reversals or payment equal to credit taken; special rules apply for job worker transfers, project imports and capital goods cleared from export oriented units. Manuals Cenvat Credit Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=152