Please let me know is there any changes in defination of Input & capital goods defination. i heard that there is change in defination in capital goods, like this...... material like parts, components, spares are posted in capital as per excise. but i heard that these can be treated as Raw material means we can take full credit. i read the defination but i dosent find anything so please let me know if there is any changes.
CAclubindia
