https://www.taxtmi.com/forum/issue?id=106518 Availability of Cenvat credit on parts of capital goods turns on their use in the factory premises and whether they are essential to the manufacturing process or to maintaining the manufacturing environment; items used to maintain humidity or cooling supportive of production operations are treated as within the scope of claimable Cenvat credit, notwithstanding that the term "parts" may not be expressly listed in the rule defining Capital Goods. en-us Thu, 13 Feb 2014 11:41:45 +0530 Thu, 23 Jan 2025 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106518 Availability of Cenvat credit on parts of capital goods turns on their use in the factory premises and whether they are essential to the manufacturing process or to maintaining the manufacturing environment; items used to maintain humidity or cooling supportive of production operations are treated as within the scope of claimable Cenvat credit, notwithstanding that the term "parts" may not be expressly listed in the rule defining Capital Goods. Discussion-Forum Central Excise Thu, 13 Feb 2014 11:41:45 +0530 https://www.taxtmi.com/forum/issue?id=106518