https://www.taxtmi.com/article/detailed?id=5952 The note explains the scope of CENVAT credit on capital goods, listing qualifying chapters and headings, inclusions such as pollution control equipment, components and spares, tubes and storage tanks, and specific exclusions and inclusions for motor vehicles. It sets conditions for motor vehicle eligibility-registration in the provider's name and use for defined services-and requires manufacturers' capital goods to be used in the factory, with an exception for plant used externally to generate captive electricity. Service providers must use capital goods to provide the output service to claim credit. en-us Thu, 18 Dec 2014 06:14:09 +0530 Thu, 18 Dec 2014 06:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5952 The note explains the scope of CENVAT credit on capital goods, listing qualifying chapters and headings, inclusions such as pollution control equipment, components and spares, tubes and storage tanks, and specific exclusions and inclusions for motor vehicles. It sets conditions for motor vehicle eligibility-registration in the provider's name and use for defined services-and requires manufacturers' capital goods to be used in the factory, with an exception for plant used externally to generate captive electricity. Service providers must use capital goods to provide the output service to claim credit. Articles Cenvat Credit Thu, 18 Dec 2014 06:14:09 +0530 https://www.taxtmi.com/article/detailed?id=5952