Definition of Capital Goods in CCR

Capital Goods means 4 Categories of good as mentioned in Rule 2(a) of CCR

Here,they are classified as (A),(B),(C),(D)

Lets study these one by one

Rule 2(a): C apital Goods:  

(A)

1,Goods falling under Chapters 82, 84, 85, 90, heading number 6804 and 6805, of the First Schedule to Central Excise Tariff Act,

2. Pollution Control Equipments  -ex-

(like chimneys)

3.Components, spares and accessories of goods specified at (i) and (ii) above;

4.Moulds and dies, jigs and fixtures;

5.Refractories and refractory materials;

6. Tubes, pipes and fittings thereof, used in the factory;

7.Storage tank

8.Motor vehicles other than those falling under tariff heading 8702, 8703, 8704, 8711 and their chassis, (but including dumpers and trippers)

-ex-

Following Covered

Dumpers/Tippers/Tractors/Road Roller/Loaders etc

Following not covered

8702: Passenger vehicles carrying more than 10 persons Like bus

8703: Passenger vehicles carrying upto 10 persons Like  car

8704: Goods vehicles Like trucks

8711: Motor cycles

-eex- 

Used— 

1. in the factory of the manufacturer of the final products,

         but does not include any equipment or appliance used in an office;

         or

        outside factory for generating electricity for captive use

2. For providing output service;

Capital Goods Used

(B)  Goods Transport Vehicles are Capital Goods

Goods Transport Vehicle is a capital goods in case of following services 

• Courier Service
• Providing service of renting goods vehicle
• transportation of inputs and capital goods used for providing an output service;

In all these cases, Input available only if vehicle including chassis registered in name of the service provider

(C) Passenger Transport Vehicles are Capital Goods in case of following service providers

• transportation of passengers;(Taxi Service) or
• renting of such motor vehicle;(Cars on Rent) or
• imparting motor driving skills;(Car Driving schools)

In all these cases, Input available only if vehicle including chassis registered in name of service provider

(D) Components/Spares/Accessories of B & C above