Cenvat credit on spares

This query is : Resolved

S S Roy (Querist)
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14 May 2009 A manufacturing company A gets its power manufactured by a different company B on payment of processing charges and takes cenvat credit on the 'fuel' supplied by it to B. Now, A has taken a decision to supply some of the critical spares also (besides the Fuel being supplied now) to B which will be used by B to maintain the P&M items belonging to Company B and used for generation of power.

Now is it possible for A to take cenvat credit on such spares also? I personally think it is possible.

Please provide your views on this.

S S Roy 9831090324.