https://www.taxtmi.com/forum/issue?id=107099 Cenvat credit is available for goods used in or in relation to manufacture of dutiable final products; the purpose and actual use govern eligibility. A pedestal fan classified under Chapter Heading 84145930 is an industrial fan, and where the item is industrial in character rather than for office use, CENVAT duty paid on it is claimable, subject to factual determination of its use and installation. en-us Wed, 30 Jul 2014 13:52:12 +0530 Thu, 23 Jan 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107099 Cenvat credit is available for goods used in or in relation to manufacture of dutiable final products; the purpose and actual use govern eligibility. A pedestal fan classified under Chapter Heading 84145930 is an industrial fan, and where the item is industrial in character rather than for office use, CENVAT duty paid on it is claimable, subject to factual determination of its use and installation. Discussion-Forum Central Excise Wed, 30 Jul 2014 13:52:12 +0530 https://www.taxtmi.com/forum/issue?id=107099