CENVAT Credit Eligibility: Assembled Tower Parts Qualify u/r 2(k)(ii) for Capital Goods. Interpretation Should Be Clear.

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....Availment and utilization of CENVAT Credit - Capital goods - Merely because the tower parts etc. are assembled together, it would be totally unreasonable to suggest that Cenvat Credit on them is not admissible despite Rule 2(k)(ii). This Rule has to be interpreted as it stands - AT....