TaxTMI 
TaxTMI 
Dear Sir,
We are purchase of FLP/WP 18' 230V PEDESTAL FAN (1-D0420040001) Chepter Heading : 84145930. We have received DFT copy on bill date 24.06.14.
Problem: Can we taken Excise duty?
Please advice me.
Regards
Paresh Vasava
Taken Cenvat 50%
30 Jul 2014 
3 Replies 
1749 Views Asked by
Cenvat credit on industrial equipment allowed when item is industrial fan used in relation to manufacture of dutiable products.
Cenvat credit is available for goods used in or in relation to manufacture of dutiable final products; the purpose and actual use govern eligibility. A pedestal fan classified under Chapter Heading 84145930 is an industrial fan, and where the item is industrial in character rather than for office use, CENVAT duty paid on it is claimable, subject to factual determination of its use and installation. (AI Summary)
Cenvat credit is available for goods used in or in relation to manufacture of dutiable final products; the purpose and actual use govern eligibility. A pedestal fan classified under Chapter Heading 84145930 is an industrial fan, and where the item is industrial in character rather than for office use, CENVAT duty paid on it is claimable, subject to factual determination of its use and installation. (AI Summary)