https://www.taxtmi.com/caselaws?id=212142 Steel sheets and coal used within the factory for fabrication and repair of capital goods were treated as eligible for CENVAT credit under Rule 2(b) of the CENVAT Credit Rules, 2002. The provision was read to include components, spares and accessories used in the factory, and the distinction between manufacture of the final product and manufacturer of the final product was held material. Goods used for repairs of capital goods were therefore within the scope of capital goods for credit purposes. The Tribunal's view was supported by the Rule 2 explanation and the Board circular, and the assessee was entitled to credit. en-us Wed, 13 Apr 2011 00:00:00 +0530 Mon, 26 Mar 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212142 Steel sheets and coal used within the factory for fabrication and repair of capital goods were treated as eligible for CENVAT credit under Rule 2(b) of the CENVAT Credit Rules, 2002. The provision was read to include components, spares and accessories used in the factory, and the distinction between manufacture of the final product and manufacturer of the final product was held material. Goods used for repairs of capital goods were therefore within the scope of capital goods for credit purposes. The Tribunal's view was supported by the Rule 2 explanation and the Board circular, and the assessee was entitled to credit. Case-Laws Central Excise Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212142