Excise Cenvat credit availing rule against Pota cabin purchase for office use

[Prachi Smart]

I want information about Excise Modvat credit rule about purchase of Capital goods (fixture) i.e Pota Cabin for office purpose, can I avail modvat credit of excise against this?

If any act or rule available to read against this.

AI Summary

Eligibility of Excise Modvat Credit for Pota Cabin as Capital Good Questioned; Rule 2, Cenvat Credit Rules 2004 Cited. An individual inquired about the eligibility to claim Excise Modvat credit for purchasing a Pota cabin as a capital good for office use. The responses included a question about whether the office is located within the factory premises and a reference to a case where CENVAT credit was allowed for office furniture used by an insurance company. It was noted that Chapter 94 of the Central Excise Tariff Act excludes furniture from the definition of 'Capital Goods' under Rule 2 of the Cenvat Credit Rules, 2004.