TaxTMI 
TaxTMI 
Our Customer had Send machine for Repairing & Modification. We charged them modification charges including new spares used for modification with Excise duty .
Can our customer avail cenvat credit for the above.
Availment of Cenvat Credit on Repairing Charges of Capital Goods
16 Aug 2013 
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Cenvat credit on repairs of capital goods permitted where the asset is used in manufacturing or taxable services.
Cenvat credit on excise duty charged for repair and modification charges (including new spares) of capital goods is available where the capital asset is used in relation to manufacture or for provision of taxable services; entitlement depends on the functional nexus between the capital asset and the taxable activity. (AI Summary)
Cenvat credit on excise duty charged for repair and modification charges (including new spares) of capital goods is available where the capital asset is used in relation to manufacture or for provision of taxable services; entitlement depends on the functional nexus between the capital asset and the taxable activity. (AI Summary)