Capital Goods
Examples of Capital Goods in CCR
How is Credit on Capital Goods Available in CCR
When is 100% Input available on Capital Goods in the first year in CCR?
Removal of Capital Goods As Such in CCR
Removal of Capital Goods After Use in CCR
Capital Goods removed as Waste or Scrap in CCR: You are here
Inputs/Capital Goods written off before use in CCR:
Last updated at May 29, 2023 by Teachoo
If the capital goods are cleared as Waste and Scrap, the manufacturer shall pay an amount equal to
the duty leviable on transaction value.
The buyer will be able to take credit of such amount
(clause (b) of sub-rule (5A) as read with rule 3(6))
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