TaxTMI 
TaxTMI 
cenvat credit elgible for lpg gas
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....envat credit elgible for lpg gas<br> Query (Issue) Started By: - Ramakrishnan Seshadri Dated:- 24-1-2015 Last Reply Date:- 28-1-2015 Central Excise<br>Got 5 Replies<br>Central Excise<br>Dear Sir, We are the manufacture of automobile parts.We are purchasing lpg gas for paint shop to do painting for our parts. Our question is whether the excise duty paid by the supplier is eligible for cenvat cred....
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....it and tnvat input credit . Kindly clarify. Thanks and Regards, S.ramakrishnan. Reply By Rajagopalan Ranganathan: The Reply: Dear Shri. Seshadri, Credit of duty paid on light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol alone is not available under CENVAT Credit Rules, 2004. Duty paid on all other goods is available as credit under the above rules. Reply By ch....
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....etan rachhadiya: The Reply: agree with rajagopalan sir Reply By Pradeep Khatri: The Reply: Dear Ramakrishnan, There is no specific denial in the CENVAT credit Ruels, 2004 in this regard. Hence, credit would be available on LPG as it is being used in manufacturing of finished goods. However, no Input Tax Credit would be allowed under the State's VAT Act read with schedules made thereunder. ....
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.... Input tax credit on LPG used as fuel for manufacturing of automobile parts, not allowable. It was required to maintain constant high temperature 85OC to 88OC to melt and harden the raw material and in drilling, turning, welding, stamping, etc. Being specifically mentioned in Schedule E as subject to "Nil" ITC, the request of the appellant to allow the same was not acceptable. Accordingly, appeal ....
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....failed. Perfect Wheels (P) Ltd., Gurgaon v. State of Haryana (2014) 49 PHT 371 (HTT) (FB) Regards YAGAY and SUN Management, Business and Indirect Tax Consultants Reply By PAWAN KUMAR: The Reply: Dear Sir, As per my view, Cenvat credit is elegible on lpg gas used in manufacturing of finished goods. Reply By Naveed S: The Reply: Sir, Cenvat credit on lpg gas is generally available as no sp....
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....ecific denial thereon has been provided in the definition of input credit, however its availability is to be decided on case to case basis. In your case, it appears the lpg gas is not used in any manufacturing activity and does not have any relevance with the finished goods, even for purpose of painting work there appears to be no requirement of lpg gas, hence cenvat credit not admissible in your....
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