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Date: 02.09.

2009
The AGM (Taxation)
Lloyds Steel Ind Ltd
Wardha

Dear, Sri. H.P. Poros Ji

Received your mail for availing exemption on materials procured for Bricks Plant.
As per the Central Excise Cenvat Credit Rules 2004, if you have purchase any
machinery or its Spare parts for your Factory use then you can avail the Excise duty paid
on these items against the Invoice/ Bills issued by the Supplier of theMaterial. These
will came under Categories of Capital Goods and in the Rule these Chapter Numbers are
given which items will be eligible for availing Cenvat Credit.
You can also avail Cenvat Credit on Inputs, Inputs means any material which will go in
the Manufacturing prosess directly or indirectly and if you have paid Excise duty on
these goods then you can avail CenvatCredit against the Invoice/ Bill issued by the
Supplier.
This accumulated amount you can use for paying of Excise Duty on your Sale Products
instead paying the cash.
However we are enclosing here with the Photostat copies of above Rules for your
reference.
Please go through these Rules and follow accordingly.

ASHOK OSTWAL
VICE PRESIDENT (Sales&Mktg.)
For Kesoram Cement, Basantnagar.

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