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Capital good credit

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(Querist)
19 February 2017 If a manufacturer buys a Motor veh. to transport goods from supplier's place to his factory. Would he get credit of Excise duty on MV brought.Manufacturer only produce goods no service.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 February 2017 It will not fall under capital goods for manufacturer hence cenvat credit on capital goods not available.

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