https://www.taxtmi.com/manuals?id=160 Cenvat credit is to be taken on receipt of inputs with a statutory time limit for claiming based on specified documents; unused credit can be carried forward. Capital goods attract restricted initial-year credit with balance claimable later, no depreciation on the credited portion, and creditable even if acquired under lease or hire purchase. Job work rules permit direct sending and impose return deadlines with reversal and re-credit if missed, while input service credit depends on invoice receipt and timely payment and is conditional where reverse charge applies. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 22 Aug 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=160 Cenvat credit is to be taken on receipt of inputs with a statutory time limit for claiming based on specified documents; unused credit can be carried forward. Capital goods attract restricted initial-year credit with balance claimable later, no depreciation on the credited portion, and creditable even if acquired under lease or hire purchase. Job work rules permit direct sending and impose return deadlines with reversal and re-credit if missed, while input service credit depends on invoice receipt and timely payment and is conditional where reverse charge applies. Manuals Cenvat Credit Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=160