Parts and components of capital goods are eligible 'capital goods', irrespective of their tariff cla

Cenvat Credit: Parts and components of specified capital goods (falling under Chapters 82, 84, 85 and 90 as well as tariff headings 6804 and 6805) are eligible as capital goods even if such parts/components are not classifiable under Chapters 82, 84, 85 and 90 as well as tariff headings 6804 and 6805