Cenvat credit on office chairs

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anjali tripathi (Querist)
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10 January 2013 Can u tell me whether cenvat credit in respect of office chairs (FA) purchased by service provider is available and under which provision since chair not falls under the specified Capital goods in respect of which CCR can be availed.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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10 January 2013 The equipment or appliances used in an office will not be eligible as capital goods. Cenvat credit will not be allowed.

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Ram Avtar Singh

Ram Avtar Singh (Expert)
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11 January 2013 Credit of all goods used in the factory is allowed except in so far as it is specifically denied. The expression “no relationship whatsoever with the manufacture of a final product” must be interpreted and applied strictly and not loosely. The expression does not include any goods used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not. Only credit of goods used in the factory but having absolutely no relationship with the manufacture of final product is not allowed. Goods such as furniture and stationary used in an office within the factory are goods used in the factory and are used in relation to the manufacturing business and hence the credit of same is allowed.

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