24 December 2009
If these are classifable under CVh 84/85 then maybe easily available as capital goods. Alternatively the same can be said to be input used in relation to manufacture and credit claimed. The department may dispute the same.
26 December 2009
The various judicial forums in recent have defined spares and accessories in very larger sense and there would not be any problem in justifying use of table in assembly line for taking credit.
CAclubindia
