https://www.taxtmi.com/forum/issue?id=110833 Availability of Cenvat Credit depends on classification of materials and services as inputs, capital goods, or input services. Pipes used in water treatment and fire fighting installations within the factory are regarded as Capital Goods and thus credit eligible, while civil construction and building repair expenses are treated by some as excluded immovable property costs. For imported goods, an original Bill of Entry is required to claim credit; consolidated courier Bills of Entry and photocopies are generally insufficient unless the original is endorsed or a customs certified copy is obtained. en-us Wed, 24 Aug 2016 11:50:31 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110833 Availability of Cenvat Credit depends on classification of materials and services as inputs, capital goods, or input services. Pipes used in water treatment and fire fighting installations within the factory are regarded as Capital Goods and thus credit eligible, while civil construction and building repair expenses are treated by some as excluded immovable property costs. For imported goods, an original Bill of Entry is required to claim credit; consolidated courier Bills of Entry and photocopies are generally insufficient unless the original is endorsed or a customs certified copy is obtained. Discussion-Forum Central Excise Wed, 24 Aug 2016 11:50:31 +0530 https://www.taxtmi.com/forum/issue?id=110833