FACT-10 Meter RF Shielded EME Chamber not Capital Goods u/r 2(a), but Qualifies as Inputs per Rule 2(k)(ii.

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....CENVAT credit - certain equipments procured for providing taxable output service - FACT-10 Meter RF Shielded EME chamber - they do not qualify as capital goods as per Rule 2(a) - these goods be treated as inputs in terms of rule 2(k)(ii) of Cenvat Credit Rules, 2004. - AT....