Eligible Duty / Taxes - Utilization - Removal as such - Write off - reversal - Cenvat Credit Rules, 2004

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....ies or taxes is eligible for Cenvat Credit? Rule 3(1) of CCR, 2004 allows various types of duties, taxes or cess including CVD / SAD that can be availed on Inputs, Input services or Capital Goods by the Manufacturer or Provider of Output services. Rule 3(2) and (3) of CCR, 2004 allows credit on Inputs lying in stock or in process or inputs contained in final product....

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.... services - In case of manufacturer, if inputs are removed for providing free warranty for final products. Rule 3(5A) of CCR, 2004 makes provisions for payment of amount on removal of capital goods after use after deducting depreciation at certain percentage. Rule 3(5B) of CCR, 2004 makes provisions for written off of goods / obsolete goods. Rule 3(5C) of CCR, 200....