TaxTMI 
TaxTMI 
Dear Sir, Please advise whether we can avail cenvat credit on desktop used in the factory of the manufacturer. If yes request you yo quote the rule under which we can avail the same. Thanks and regards. Sandesh Shinde.
Cenvat credit availability on desktop used in factory
18 Mar 2017 
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Cenvat credit for office equipment permitted when used in factory; eligibility depends on connection with manufacture.
Cenvat credit on desktop computers used within a manufacturer's factory is available when the computer is used in connection with the manufacture of excisable goods; goods used in the factory by the manufacturer qualify as inputs, and an amendment removing the office-equipment exclusion expands eligibility to include office-type equipment used in the factory in relation to manufacture. (AI Summary)
Cenvat credit on desktop computers used within a manufacturer's factory is available when the computer is used in connection with the manufacture of excisable goods; goods used in the factory by the manufacturer qualify as inputs, and an amendment removing the office-equipment exclusion expands eligibility to include office-type equipment used in the factory in relation to manufacture. (AI Summary)