CENVAT Credit Applies to Cement and Steel as Capital Goods in Machines, Regardless of Classification as Components or Accessories.

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....CENVAT credit - Cement and Steel items - irrespective of the classification of components, spares and accessories, when those are fitted to the machines/machineries of the above eligible Chapters, the same should also be considered as capital goods for availment of Cenvat Credit of Central Excise duty paid thereon. - AT....