Dear Deepak JiCan you please provide any latest circular/clarification/case 
law in this regard.As the excise person is not agree with this 
view. thanks in advanceregardsvikas narang On Mon, 15 Dec 2008 11:27:56 
+0530 [email protected] wroteDear Vikas Narang,You can 
take Cenvat Credit on purchase of steel plates if the capital goods for repairs 
of which you have purchased steel plates falls under Chapter 82, 85, 90 of the 
first schedule to the Excise Tariff Act.Further it is not necessary that spares 
purchase for repair should be of same heading as of capital goods for taking 
cenvat credit. You can avail cenvat credit  on the same also.I hope 
everything would be clear to you now. If any query regarding the same you can 
contact me on my cell no.On Sat, Dec 13, 2008 at 4:35 PM, vikas narang 
wrote:Dear All,i have a query regarding Excise ,please help me out in this"A" 
co is a registered under Excise as manufacturer and purchases steel plate under 
heading 72085210 &  72085210 for repair of capital goods, now query is 
that whether A is allowed to take cenvat of duty involved in purchase of steel 
plate (which doesnot fall under the heading of capital goods) is it necessary 
that spares purchase for repair should be of same heading as of capital 
goods for taking cenvat of duty involved.please help me regardsvikas narang 
9812043198C.A.hanks & Regards.CA Deepak Pahuja House No. 30, Near 
Naveen School,New Rishi NagarHisar (Haryana)IndiaCell: +91-92151-76462 
(Mobile) 
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