Cenvat Credit On Funiture & Fixtures

Yes we can take the crdit on Furniture as per the chapter capital goods in cenvat credit rules. Then depriciation on that furniture can not be claimed for the cenvet portion.

If these furniture & fixtures fall in any one of following then you can take credit as per capital goods cenvat rules:

"capital goods" means:-
(A) the following goods, namely:-
(i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02
and sub-heading No. 6801.10 of the First Schedule to the Excise Tariff Act;
(ii) pollution control equipment;
(iii) components, spares and accessories of the goods specified at (i) and (ii);
(iv) moulds and dies, jigs and fixtures;
(v) refractories and refractory materials;
(vi) tubes and pipes and fittings thereof; and
(vii) storage tank,
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
(2) for providing output service;

Under Cenvat Credit Rules, Input credit can be availed only if the inputs/capital goods/input services are related to manufacturing of finished products in the factory in case of manufacturer or rendering output services in case of service tax provider. 

u can take cenvet credit under rule 4(2),(3),(4) of cenvat credit rule 2004

read these rules with the defination of capital goods under rule 2(d) of cenvat credit rule2004