Currently, state courts and tax councils still defend the position of total deterioration of the item at the time of production, a fact that is not explicit and does not fit into the configuration of summary 7 of the STJ.
The taking of credit for intermediate material consists of items essential to the production of the good, which are of continuous use and have limited durability, thus making constant acquisition and exchange necessary.
The resolution harmonizes an issue that, until then, presented internal divergences in the Court, consolidating the point of view of the 1st Panel.
It is worth noting that in Minas Gerais, for kuwait telegram data example, the Taxpayers' Council has not considered this interpretation, refusing credits linked to materials used in production. In São Paulo, the position of the Taxpayers' Council groups tends to be more favorable to the use of intermediate ICMS materials.
The decision has a broad impact on the industry, especially considering products that frequently deteriorate in the production process, such as lubricants, cutting tools, machine components, molds, welding materials, chemical agents, abrasives, among other intermediate materials.
This credit appropriation can, however, be influenced by state regulations and varied court decisions, making each case unique in its analysis.
Conclusion
Therefore, an assessment is recommended, together with the industry's technical production team, to understand the items consumed in the industrialization process and the application of current legislation regarding the incidence and possibility of taking administrative or judicial credit for ICMS credit.