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TMI Blog2023 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... AD] where it was held that According to the definition of input as it existed during the relevant period, inputs used in the factory for any other purpose the credit is admissible. In this case there is no denial of the fact that furniture had been used within the factory. Appeal allowed. - EXCISE Appeal No. 10144 of 2021 - A /10023/2023 - Dated:- 5-1-2023 - MR. RAJU, MEMBER (TECHNI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard the availment of Credit of Rs. 11,39,646/- availed on furnitures, we find that there is no dispute that the said furnitures are used in guest house and the guest house is part of factory. In Board‟s Circular No. 943/4/2011-CX, dated 29-4-2011, it is mentioned that goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... room to keep the temperature down. There is no dispute that it has been installed in the factory. As regards furniture, the learned counsel relied upon the Board s circular issued by the Board vide Circular No. 943/4/2011- CX., dated 29-4-2011. In the circular it was mentioned that goods such as furniture and stationery used in an office within the factory are goods used in the factory and are us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deere Construction Equipment Co. Pvt. Ltd.-2018 (2) TMI 458 (C. Chennai) has examined this exact issue and observed as followed: 4. I find that thereafter an identical issue has come up before various benches of the Tribunal and the decisions are to effect that storage racks, used for storing the raw materials is an integral part of the final manufacturing activity of the assessee and credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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