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Diesel Oil Engine Used in Wastewater Recycling Qualifies for CENVAT Credit as Input, Not Capital Goods.

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....CENVAT credit - Diesel oil engine - it is not a specified capital goods item - The diesel oil engine is used in various places like water treatment plants, coke oven etc. for the purpose of recycling of waste water. - Hence, the said item is eligible for Cenvat Credit as input if not eligible for credit under the category of capital goods....

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