https://www.taxtmi.com/article/detailed?id=5314 Capital goods used by manufacturers or service providers in or in relation to production may be treated as inputs for Cenvat credit even if not covered by the statutory definition, per CBEC clarification and judicial precedents. However, credit is disallowed for inputs such as cement and certain steel items when used for construction, foundations or supports for machinery; such items and inputs used in repair or maintenance of capital goods are ineligible. Eligibility as a capital good requires the item to be an excisable good within the statutory definition and used in the manufacturer's factory. en-us Fri, 11 Oct 2013 10:07:33 +0530 Fri, 11 Oct 2013 10:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5314 Capital goods used by manufacturers or service providers in or in relation to production may be treated as inputs for Cenvat credit even if not covered by the statutory definition, per CBEC clarification and judicial precedents. However, credit is disallowed for inputs such as cement and certain steel items when used for construction, foundations or supports for machinery; such items and inputs used in repair or maintenance of capital goods are ineligible. Eligibility as a capital good requires the item to be an excisable good within the statutory definition and used in the manufacturer's factory. Articles Cenvat Credit Fri, 11 Oct 2013 10:07:33 +0530 https://www.taxtmi.com/article/detailed?id=5314