https://www.taxtmi.com/forum/issue?id=111786 Cenvat credit on ice-cream supplied to staff is not allowable because food items used primarily for employee consumption are excluded from the definition of inputs, and a proviso in the credit rules renders commodities charged under the notified concessional duty ineligible for credit; absent a demonstrable nexus between the ice-cream and the manufacture of excisable final products, promotional or motivational supplies do not qualify for credit. en-us Mon, 17 Apr 2017 12:17:25 +0530 Thu, 23 Jan 2025 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111786 Cenvat credit on ice-cream supplied to staff is not allowable because food items used primarily for employee consumption are excluded from the definition of inputs, and a proviso in the credit rules renders commodities charged under the notified concessional duty ineligible for credit; absent a demonstrable nexus between the ice-cream and the manufacture of excisable final products, promotional or motivational supplies do not qualify for credit. Discussion-Forum Central Excise Mon, 17 Apr 2017 12:17:25 +0530 https://www.taxtmi.com/forum/issue?id=111786