spare parts of capital goods

You will not get Cenvat credit on sapres parts of motor vehicle, earth moving equipment etc. tippler is part of motor vehicle hence you will not get any credit whether you reciveexcisable invoice or not.

spare parts of capital goods. earth moving(dozers,excavacators) machienary alredy permitted for capital goods-and tippers clarifation in this case under "site & forrmation clearence " mining related work-some clients are taken on tippers and its parts reason: these vehicles used only specail purpose of dumping from mine to within the 2or 5 kms radius vehicles not used for commercial puppose. pls help onthis