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Cenvat credit

This query is : Resolved 
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(Querist)
23 October 2015 dear all, we are manufacturer of storage systems racking under tariff heading 94032010 other furniture, my query is we had supply this product to party with applicable Excise, quary is can he will takan cenvat credit or not
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
23 October 2015 purchaser is eligible to take Cenvat Credit only if it comes under the definition of Capital Input under Rule 2(a) or Input under rule 2(I) of Cenvat credit rules 2004
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