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Inputs / Capital goods used in R&D and Quality Control Laboratory for input testing, final product samples eligible for Cenvat credit
Case Law Details
- Case Name
- Sabic Innovative Plastics (P.) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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CA Bimal Jain
Inputs and Capital goods used in R&D and Quality Control Laboratory for purpose of testing of inputs, samples of final products, etc., are eligible for Cenvat credit
Facts:
Subic Innovative Plastics (P.) Ltd. (the Appellant) had taken Cenvat credit on inputs and capital goods used in Research and Development (R&D) and Quality Control Laboratory situated in the factory premises. Further, the said Laboratory was meant for testing inputs & the samples and on approval of the samples, orders were received from the customers. The Department denied the Cenva...
Author Info
is this available for weighted deduction of of R & D under Income Tax