Availability of cenvat credit on inputs used in the manufacture of capital goods-reg.

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..... r Generals, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Availability of cenvat credit on inputs used in the manufacture of capital goods-reg. I am directed to invite your attention to the landmark judgement of the CESTAT Larger Bench in the case of Vandana Global Ltd. V/s CCE, Raipur [2010-TIOL-6 .....

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..... has also been stated by Tribunal that amendment to Explanation 2 to Rule 2(k) of CENVAT Credit Rules, 2004 inserted vide Notification No. 16/2009-CE (NT) dated 07.07.09 , is clarificatory in nature and has retrospective effect. 2. Attention is also drawn to the Tribunal's judgement in the case of Vikram Cement V/s CCE, Indore [2009 (242) ELT 545 (Tri-Del)] , where the Tribunal held that .....

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..... or integrally connected with the process of actual manufacture of the final product for admissibility of cenvat credit. The credit on inputs used in the manufacture of capital goods, which are further used in the factory of the manufacturer is also available, except for items like cement, angles, channels, CTD or TMT bars and other items used for construction of factory shed, building or laying of .....

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