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    <title>CENVAT CREDIT ON FURNITURE</title>
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    <description>CENVAT credit on furniture is permitted when the furniture is used in or in relation to the manufacture of dutiable goods, including furniture and stationery used in a factory office; goods with absolutely no relationship to manufacture or used primarily for personal/employee consumption are excluded. Capital goods used exclusively in manufacture of exempted goods or exempted services are not eligible. Input services for repair or renovation of factory premises or related office premises are allowable. Classification as input or capital good depends on chapter/heading and factual use.</description>
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      <description>CENVAT credit on furniture is permitted when the furniture is used in or in relation to the manufacture of dutiable goods, including furniture and stationery used in a factory office; goods with absolutely no relationship to manufacture or used primarily for personal/employee consumption are excluded. Capital goods used exclusively in manufacture of exempted goods or exempted services are not eligible. Input services for repair or renovation of factory premises or related office premises are allowable. Classification as input or capital good depends on chapter/heading and factual use.</description>
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