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    <title>Cenvat credit on stationery or bill of xerox copy provided by vendro</title>
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    <description>Cenvat credit on stationery is allowed where stationery used in the factory has a demonstrable nexus with manufacture; items with absolutely no relationship to manufacture are excluded. Office stationery and furniture may qualify if linked to manufacturing operations and proven. Xerox copies supplied by vendors do not attract excise duty because xeroxing is not manufacture, so credit on such invoices is not available.</description>
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      <description>Cenvat credit on stationery is allowed where stationery used in the factory has a demonstrable nexus with manufacture; items with absolutely no relationship to manufacture are excluded. Office stationery and furniture may qualify if linked to manufacturing operations and proven. Xerox copies supplied by vendors do not attract excise duty because xeroxing is not manufacture, so credit on such invoices is not available.</description>
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