Section 4(4) in Tripura Value Added Tax Rules, 2005
(4)Manufacturers and producers (including mining companies) are eligible to claim tax credit for the tax paid on virtually all of the materials used in their production or manufacturing processes. This would include raw materials, component, parts, packaging materials, consumables, chemicals, additives, lubricants and explosives but would not include motor fuels (petroleum and diesels but not furnace fuel) and coal and coke.
