cenvat claim on purchase of Propane Gas

Querist :
Anonymous
(Querist) 15 June 2011
This query is : Resolved
dear sir,
my question is that can we take cenvat claim on purchase of propane gas which is used for production purpose.
R.Ramachandran
(Expert) 15 June 2011
The definition of 'input' under Section 2(k) of Cenvat Credit Rules, 2004 excludes only Light Diesel oil, High Speed Diesel oil and motor spirit commonly known as petrol.
Thus propane gas not been excluded from the purview of inputs. Therefore, cenvat credit is available on propane gas, if otherwise it is used as in input in the manufacturing process.