Query excise

CCR can be availed in respect of AC used in the factory for any purpose...

but if it is used in the office, then no CCR can be availed

Thanks but even if the office is situated in the factory / production place?

To claim cenvat credit on Air Conditioners as capital goods, the following conditions are to be satisified

a) It must be for use in the factory

b) It must be used in manufacturing activity.

Hence, it is not just based on the location you use it but also for what purpose you are using it.

Thanks praveen, 

Thus cenvat credit on Air Conditioners used in factory for purpose apart from production / manufacturing is not allowed?

and for office situated in factory, since it is not producing / manufacturing is not entitled for cenvat credit, am I right?

Dear Jim

In the definition of capital goods, it no nowhere mentioned that capital goods must be used for production/manufacturing. 

The only condition is that, it must be used in the factory of manufacturer. Hence purpose for which it is used is not relevant.

but if is used in the office, CCR is not allowed even if such capital goods is used for manufacturing purpose.