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Regarding capital cenvat credit

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 May 2013 Who can take 100% cenvat credit on Capital Goods.
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CA Vikas Acharya

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CA Vikas Acharya (Expert)
16 May 2013 any manufacturer of excisable goods using 'capital goods' in the factory, whether used for manufacturing process or not.
or service provider uses 'capital goods' for providing taxable output service.

capital goods = rule 2(a) of ccr

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