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.

[Ganeshan Kalyani]

Sir whether the office is within the premises of the factory??

[KASTURI SETHI]

ST -It is a common knowledge that any Insurance company is required to have chairs and tables to render services to their clients - CENVAT Credit admissible of CE duty paid on chairs & tables:

2016 (2) TMI 316 - CESTAT MUMBAI - ICICI Lombard General Insurance Company Ltd. Versus Commissioner of Service Tax, Mumbai-I

[KASTURI SETHI]

Chapter 94 of Central Excise Tariff Act pertaining to furniture is out of the definition of 'Capital Goods' under Rule 2 of Cenvat Credit Rules, 2004.

AI Summary

Cenvat credit on office furniture depends on capital goods classification and nexus with factory premises. Whether Cenvat/Modvat credit is admissible on a porta cabin used as office furniture depends on its classification as a capital good and on whether the office is within factory premises. A tribunal ruling recognised credit on chairs and tables in a service-tax context, but Chapter 94 (furniture) is excluded from the definition of Capital Goods under Rule 2 of the Cenvat Credit Rules, 2004, affecting eligibility.