Cenvat credit

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sujit (Querist)
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20 April 2010 Dear Sir,
I would Like to know thatcan we take credit for the angle & Chaneel which are use to move the over head Crane for lifting and moving the goods from one place to another within the premices under the head material handelling equipments if yes under which rule and if no why so please reply its very urgent

Thanks & Regards,
Sujit

SANJAY JAIN

SANJAY JAIN (Expert)
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21 April 2010 The principal machine i.e. crane would fall in the capital goods catagory, as such the components, spares and accessories of crane are also classifiable as capital goods for taking credit.