CENVAT Credit Allowed for Registered Motor Vehicles as Capital Goods under CENVAT Credit Rules, 2004.

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....CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles thereafter - the specific inclusion of dumpers and tippers as capital goods under CCR, 2004 excluded goods falling under Chapter 87 of the Central Excise Tax Act - cenvat credit allowable....