https://www.taxtmi.com/caselaws?id=373940 Furniture classified under Chapter 94 was not covered by the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004, but the Cenvat scheme did not impose a statutory bar on credit merely for that reason. Where the furniture was purchased for business use and duty had been paid, it could still be treated as input for Cenvat purposes in the absence of any express exclusion. On that basis, denial of Cenvat credit was held unsustainable and credit was allowed. en-us Thu, 11 Oct 2018 00:00:00 +0530 Wed, 23 Jan 2019 07:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373940 Furniture classified under Chapter 94 was not covered by the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004, but the Cenvat scheme did not impose a statutory bar on credit merely for that reason. Where the furniture was purchased for business use and duty had been paid, it could still be treated as input for Cenvat purposes in the absence of any express exclusion. On that basis, denial of Cenvat credit was held unsustainable and credit was allowed. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373940