TaxTMI 
TaxTMI 
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.
Excise Cenvat credit availing rule against Pota cabin purchase for office use
16 Apr 2016 
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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. (AI Summary)
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. (AI Summary)