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Cenvat credit of thermocouple ch no. 90330000

This query is : Resolved 

29 October 2011 Hi Experts, Pl. give your opinion whether the above material is inputs or capital goods as per excise rule.

29 October 2011 The goods falling under Chapter 90 are covered under definition of "Capital goods" given under Rule 2(a) of Cenvat credit Rules, 2004. However exclusion clause given in defintion of "input" (Rule 2(k), if an item is used as an part or component of a final product then it will be termed as input only.


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