PVC and HDPE tubes or pipes used in effluent treatment plant are eligible for capital goods Cenvat C

Cenvat Credit : Expression "tubes and pipes" in rule 2(a)(A)(vi) of CENVAT Credit Rules, 2004 covers all pipes and tubes whether of iron and steel or of PVC or HDPE; hence, PVC/HDPE/MS pipes or tubes used in effluent treatment plant are eligible for capital goods credit