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Agarwal Foundries Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-I

2015 (6) TMI 910 - CESTAT BANGALORE

Denial of CENVAT Credit - whether the appellant is eligible for Cenvat credit of duty paid on Air-conditioner and furniture - Held that:- air-conditioner has been used within the factory in the control panel room to keep the temperature down. There i .....

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h as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the manufacturing business and hence the credit of same is allowed.' This circular was issued after the amendment of Cenvat C .....

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purpose' the credit is admissible. In this case there is no denial of the fact that furniture had been used within the factory. - Decided in favor of Assessee. - E/719/2009-SM - Final Order No. 20538/2015 - Dated:- 5-3-2015 - B S V Murthy, Member (T) .....

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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 insta .....

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