2010 (4) TMI 955

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..... ng benefit of Cenvat Credit of duty paid on elevator. The benefit has been denied by the Commissioner (Appeals) on the ground that there was another elevator for movement of the goods between ground floor, first and second floors and therefore the second elevator was only for the purpose of movement of human beings and cannot be said to be used for movement of the goods. 2. Heard both sides. I f .....

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..... tory premises and office premises are completely bifurcated or located at different areas from which it could be concluded that the elevator is to be used exclusively for office purpose. The assessee has also contended that they were going to label and pack their goods from second floor. This position has not been distorted or controverted. It is considerably clear from the notice as well as the d .....

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