Briefly discuss, whether the following purchases are eligible for CENVAT credit as capital goods under rule 2(a) of the CCR, 2004: (ii) Samar Manufacturers, engaged in the manufacture of excisable goods, purchased two sp

The special purpose motor vehicles, falling under tariff heading 8705, are eligible for CENVAT Credit as capital goods. As per the definition of capital goods, motor vehicles other than those falling under tariff headings 8702, 8703, 8704 and 8711 used in the factory of the manufacturer of the final products are eligible capital goods.