CENVAT Credit Dispute: Are Certain Inputs Eligible as Capital Goods? Revenue Challenges Classification Based on Usage.

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....CENVAT Credit - inputs - capital goods - input services - receipt of goods and thereafter use for fabrication as per Chartered Engineer’s Certificate is not contested, but contested only on a point that the inputs do not fall under the category of capital goods and hence not eligible for Cenvat credit, will not support the case of the Revenue. - AT....