https://www.taxtmi.com/forum/issue?id=108996 Input tax credit is available on goods purchased for use in the course of business where statutory definitions treat repair parts and maintenance supplies as inputs. Subject to formal conditions such as a tax invoice and other eligibility requirements, goods used to restore machinery to working condition are deemed used in manufacture and attract tax credit. Consumable goods qualify only insofar as their nature and actual business usage demonstrate they are used in the course of business. en-us Thu, 06 Aug 2015 11:13:17 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108996 Input tax credit is available on goods purchased for use in the course of business where statutory definitions treat repair parts and maintenance supplies as inputs. Subject to formal conditions such as a tax invoice and other eligibility requirements, goods used to restore machinery to working condition are deemed used in manufacture and attract tax credit. Consumable goods qualify only insofar as their nature and actual business usage demonstrate they are used in the course of business. Discussion-Forum VAT / Sales Tax Thu, 06 Aug 2015 11:13:17 +0530 https://www.taxtmi.com/forum/issue?id=108996