https://www.taxtmi.com/caselaws?id=260985 Cenvat credit was available on an air-conditioner and furniture used within the factory for the relevant period, because the then-prevailing definition of input covered goods used in the factory for any purpose. The air-conditioner was installed in the control panel room to maintain temperature, and the furniture was used within the factory; both uses fell within the credit framework. A Board circular also supported admissibility of credit on furniture used in an office within the factory. The later amendment restricting credit on certain activities did not apply to the period in dispute. en-us Thu, 05 Mar 2015 00:00:00 +0530 Wed, 26 Aug 2015 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260985 Cenvat credit was available on an air-conditioner and furniture used within the factory for the relevant period, because the then-prevailing definition of input covered goods used in the factory for any purpose. The air-conditioner was installed in the control panel room to maintain temperature, and the furniture was used within the factory; both uses fell within the credit framework. A Board circular also supported admissibility of credit on furniture used in an office within the factory. The later amendment restricting credit on certain activities did not apply to the period in dispute. Case-Laws Central Excise Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260985