TMI BlogAvailing of cenvat credit on PARTS of Capital GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... Since long we are availing Cenvat credit on PARTS" of Capital goods without any objection. But recently EA-2000 Audit has raised objection for availing credit on "PARTS" of Capital goods falling oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than Chapter 84,85,82 90 since the word "PARTS" is not covered in the defination of Capital Goods under Rule 2(a)(A) of CCR . More over Air Circulator/Pedastal Fan of Ch.84 essential in our ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing unit to cool the machines and to maintain the ambient of the manufacturing area are also not being allowed since they are not attached/parts/component of the CapitAl Goods/Machines. Kindly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enlighten with your valued opinion. Regards, G.GOSWAMI - Reply By Pradeep Khatri - The Reply = Anything including capital goods which is being used in the factory premises and essential to main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain humidity etc are covered under the purvies of CENVAT credit. - Availing of cenvat credit on PARTS of Capital Goods - Query Started By: - G GOSWAMI Dated:- 13-2-2014 Central Excise - Got 1 Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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