Whether following are Input


Raw Materials

Yes, as it is used in manufacture of final product

However, if it is covered in exception, then no input



These are goods which are consumed in production and hence are not present in final product


Packing Materials

Yes, used for packing manufactured product



Yes as they are provided free of cost with the finished products


Goods supplied under Waranty

Yes, as it used for packing final product


Goods supplied under Extended Waranty

No, it is not related to finished product


Car stereo purchased by Car manufacturer and supplied free of cost with Car

It is supplied free of cost with finished product, hence input available


Raw Material Used in Lab Test

Yes, lab test is important for manufacture of final product


Goods purchased for trading

No, it is coverediIn exception


Purchase of cement and steel for construction of building

No, it is covered in exception


Diesel used in Generator

Though it is used in Generator, still input not available as it is a motor spirit



Chemical used in Generator

If it is used for gernerating electricity for captive use, then available


Goods used for Trial Run

Trial Run also part of manufacture, hence input available

  1. Indirect Tax
  2. Cenvat Credit

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.