17 December 2015
If the repair and maintenance is related with the Capital goods which company is using in manufacturing process. then it is available.
17 December 2015
As per rule 2(I) of CCR, 2004 repair of maintenance can be treated as Input if it is used in factory and have direct or indirect relation with production of final dutiable product.
In case if it is has relation with production of dutiable product then only it cenvat credit can be taken....
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