https://www.taxtmi.com/caselaws?id=155590 The Tribunal allowed the appeal, granting the appellant Cenvat Credit on duty paid for an elevator. The Commissioner (Appeals) had denied the claim, alleging the elevator was exclusively for office use. However, the Tribunal found that the elevator's use by technical persons for accessing the production area on the first floor was linked to manufacturing activities. As the elevator was used within the factory premises and had a functional connection to production, the denial of the credit based on exclusive office use lacked legal basis. The decision emphasized the need for concrete evidence and upheld the appellant's claim. en-us Wed, 28 Apr 2010 00:00:00 +0530 Thu, 05 Sep 2013 16:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155590 The Tribunal allowed the appeal, granting the appellant Cenvat Credit on duty paid for an elevator. The Commissioner (Appeals) had denied the claim, alleging the elevator was exclusively for office use. However, the Tribunal found that the elevator's use by technical persons for accessing the production area on the first floor was linked to manufacturing activities. As the elevator was used within the factory premises and had a functional connection to production, the denial of the credit based on exclusive office use lacked legal basis. The decision emphasized the need for concrete evidence and upheld the appellant's claim. Case-Laws Central Excise Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155590