https://www.taxtmi.com/caselaws?id=344398 CENVAT credit on fire extinguishers used in factory premises was held admissible because they were a mandatory requirement for an operating manufacturing unit under the Factories Act and were classified under Chapter 84 in the supplier's invoice, bringing them within capital goods under the Cenvat Credit Rules, 2004. Credit could not be denied merely because the goods did not have a direct or indirect role in manufacture. The order disallowing credit was set aside and relief followed. en-us Fri, 12 May 2017 00:00:00 +0530 Fri, 16 Jun 2017 09:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344398 CENVAT credit on fire extinguishers used in factory premises was held admissible because they were a mandatory requirement for an operating manufacturing unit under the Factories Act and were classified under Chapter 84 in the supplier's invoice, bringing them within capital goods under the Cenvat Credit Rules, 2004. Credit could not be denied merely because the goods did not have a direct or indirect role in manufacture. The order disallowing credit was set aside and relief followed. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344398