Excise Cenvat credit availing rule against Pota cabin purchase for office use, Central Excise

[Prachi Smart]

I want information about Excise Modvat credit rule about purchase of Capital goods (fixture) i.e Pota Cabin for office purpose, can I avail modvat credit of excise against this?

If any act or rule available to read against this.

Posts / Replies

[Ganeshan Kalyani]

Sir whether the office is within the premises of the factory??

[KASTURI SETHI]

ST -It is a common knowledge that any Insurance company is required to have chairs and tables to render services to their clients - CENVAT Credit admissible of CE duty paid on chairs & tables:

2016 (2) TMI 316 - CESTAT MUMBAI -  ICICI Lombard General Insurance Company Ltd. Versus Commissioner of Service Tax, Mumbai-I

[KASTURI SETHI]

Chapter 94 of Central Excise Tariff Act pertaining to furniture is out of the definition of 'Capital Goods' under Rule 2 of Cenvat Credit Rules, 2004.