Availing of cenvat credit on PARTS of Capital Goods

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....vailing of cenvat credit on PARTS of Capital Goods<br> Query (Issue) Started By: - G GOSWAMI Dated:- 13-2-2014 Last Reply Date:- 13-2-2014 Central Excise<br>Got 1 Reply<br>Central Excise<br>Since lon....

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....g we are availing Cenvat credit on PARTS" of Capital goods without any objection. But recently EA-2000 Audit has raised objection for availing credit on "PARTS" of Capital goods falling other than Ch....

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....apter 84,85,82 &90 since the word "PARTS" is not covered in the defination of Capital Goods under Rule 2(a)(A) of CCR. More over Air Circulator/Pedastal Fan of Ch.84 essential in our manufacturing uni....

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....t to cool the machines and to maintain the ambient of the manufacturing area are also not being allowed since they are not attached/parts/component of the CapitAl Goods/Machines. Kindly enlighten with....

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.... your valued opinion. Regards, G.GOSWAMI Reply By Pradeep Khatri: The Reply: Anything including capital goods which is being used in the factory premises and essential to maintain humidity etc are....

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.... covered under the purvies of CENVAT credit.<br> Discussion Forum - Knowledge Sharing ....