TMI Blog2015 (6) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... emperature 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 29.04.2011. 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 used in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MS Angles and Ingots. The issue in dispute is whether the appellant is eligible for Cenvat credit of duty paid on Air-conditioner and furniture. 2. After hearing both the sides, I find that in this case air-conditioner has been used within the factory in the control panel room to keep the temperature down. There is no dispute that it has been installed in the factory. As regards furniture, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
