2023 (1) TMI 387 - AT - Central Excise

Denial of CENVAT Credit - Capital Goods - steel rack used for storage in the premises of the appellant’s factory - HELD THAT:- The issue is squarely covered by the aforesaid decision of Tribunal in the case of C.C.E. & S.T. -RAJKOT VERSUS SANGHI INDUSTRIES LTD (VICE-VERSA) [2022 (5) TMI 475 - CESTAT AHMEDABAD] 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.