https://www.taxtmi.com/forum/issue?id=107392 A lift specifically designed and used to move materials within the factory qualifies as a capital good eligible for CENVAT credit and input tax credit where documentary records show distinct factory use; partial use for manufacture is sufficient. Service tax on erection and installation of such lifts is also creditable. Passenger lifts require assessment of whether their use is in relation to manufacturing-office-located lifts within factory premises may be treated as used in the factory and permit credit. en-us Wed, 24 Sep 2014 09:42:47 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107392 A lift specifically designed and used to move materials within the factory qualifies as a capital good eligible for CENVAT credit and input tax credit where documentary records show distinct factory use; partial use for manufacture is sufficient. Service tax on erection and installation of such lifts is also creditable. Passenger lifts require assessment of whether their use is in relation to manufacturing-office-located lifts within factory premises may be treated as used in the factory and permit credit. Discussion-Forum Central Excise Wed, 24 Sep 2014 09:42:47 +0530 https://www.taxtmi.com/forum/issue?id=107392