TaxTMI 
TaxTMI 
Dear Experts,
Pls confirm the chapter heading nos. covered under capital goods
Thank you
Anand
chapter heading nos. for capital goods
09 Jun 2014 
1 Reply 
24509 Views Asked by
Capital goods definition specifies tariff-linked machinery, pollution control equipment and motor vehicle inclusions for CENVAT credit eligibility.
Definition of capital goods under Rule 2(a) of the CENVAT Credit Rules lists machinery and machine parts, grinding wheels and related parts, pollution control equipment, components/spares, moulds and dies, refractories, tubes and pipes and fittings, storage tanks, and certain motor vehicles and their components when used in manufacture, for providing output services, or for generation of captive electricity outside the factory. (AI Summary)
Definition of capital goods under Rule 2(a) of the CENVAT Credit Rules lists machinery and machine parts, grinding wheels and related parts, pollution control equipment, components/spares, moulds and dies, refractories, tubes and pipes and fittings, storage tanks, and certain motor vehicles and their components when used in manufacture, for providing output services, or for generation of captive electricity outside the factory. (AI Summary)