https://www.taxtmi.com/forum/issue?id=105978 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. en-us Fri, 16 Aug 2013 10:19:01 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105978 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. Discussion-Forum Central Excise Fri, 16 Aug 2013 10:19:01 +0530 https://www.taxtmi.com/forum/issue?id=105978