Cenvat availability - 100% or 50% , Central Excise

[MANOJ KUMAR SHARMA]

Dear sir, A Mfg. co. mfg. product which falls chapter 84 , if this co. purchase its raw materials which is also under chapter 84, whether Cenvat is available 100 % or 50 % ( as chapter 84 is is for capital goods) Manoj

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[Madhukar N Hiregange]

For a capital good manufacturer the components could be under chapter 84/82/90 etc. These would be considered as inputs and eligible for 100% credit under the CCR 2004