TIOL-DDT 481 · Wednesday, 1 November 2006 · story 3 of 7

SSI and Cenvat – both eligible

Recently Board had clarified that an SSI unit is eligible for taking credit in respect of inputs used in the manufacture of export goods. The AAR gave a ruling that an SSI unit can take the credit of capital goods. But can an SSI unit avail SSI benefit for its own goods and take credit in respect of branded goods?. Please see our CESTAT case and an incisive analysis in today’s Breaking News.