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TMI BlogCenvat credit availability on desktop used in factoryX X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit availability on desktop used in factory X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Sandesh Shinde. Reply By Rajagopalan Ranganathan: The Reply: Sir, If the desktop is used in connection with manufacturing activity then credit can be availed. If the same is used for Administrative work then credit will not be available. However it can be argued that since it is used within the factory premises credit is eligible. You can take the credit subject to the risk of audit objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and litigation. Reply By KASTURI SETHI: The Reply: Credit is admissible without any risk. Reply By Himansu Sha: The Reply: Credit is available even used in the office. There is no bar now after the amendments in rule 2(a) . even board has clarified that credit on tables and chairs is available. Reply By Rajagopalan Ranganathan: The Reply: Sir, Rule 2 (k) of Cenvat Credit Rules, 2004 defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes 'input' means all goods used in the factory by the manufacturer of the final product. Therefore cenvat duty paid on desktop used in the factory can be taken as credit for whatever purpose the same is used. I withdrew my previous reply. Reply By Ramaswamy S: The Reply: Credit allowed as it is used directly and / or indirectly in the manufacture of excisable goods. Regards S.Ramaswam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Reply By MARIAPPAN GOVINDARAJAN: The Reply: Credit can be taken. Reply By YAGAY AND SUN: The Reply: Vide Notification No. No. 13/2016- Central Excise (N.T.) New Delhi, the 1st March, 2016. In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 2,- (a) in clause (a), in sub-clause (A), - (ii) in condition (1), the words, ―but does not include any equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or appliance used in an office‖ shall be omitted; The words 'Equipment and Appliance' have not been defined in CENVAT credit Rules, 2004 as amended from time to time. Dictionary meaning of these words can be used for interpretation. However, through the very nomenclature it can be derived that following goods may fall in the ambit of the words 'Equipment and Appliances', namely: * Air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Conditioners * Air Coolers * Fax Machine * Computers including servers etc. * Printers * Fire Fighting equipment and sensors * Any other goods which are being used as Equipment and Appliance in the office of a factory premises, directly or indirectly, in or in relation to the manufacturing of Finished Goods. It is pertinent to mention here that in the matter of M/s Balkrishna Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ltd. versus Commissioner of Central Excise, Jaipur-I,2016 (1) TMI 383 - CESTAT NEW DELHI, it was held that as per the Board's Circular No.943/4/2011-CX dated 29.04.2011, 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 relation to the manufacturing, business and hence, the credit on the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be allowed". Therefore, credit on duty paid on air conditioners installed in office of the factory is admissible.
Reply By Ganeshan Kalyani:
The Reply:
Computer falls under office equipment which is an eligible input. X X X X Extracts X X X X X X X X Extracts X X X X
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