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Answer Posted / shanmuka rao goru
In general words Capital goods means equipment, machinary
used by Manufacturer for manufacturing goods or service
provider to provide services subject spesified goods in
definition.(CENVAT Credit Rules , 2004)
Object : Manufacturer or service provider can take credit
(Excise Duty on Captial Goods ) on capital good and deduct
from Excise duty or Service tax payable.
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