CENVAT Credit Allowed for Office Furniture, Stationery, and Air Conditioners Inside Factory: Items Tied to Manufacturing Business.

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....Denial of CENVAT Credit - "goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the manufacturing, business and hence, the credit on the same is to be allowed". Therefore, credit on duty paid on air conditioners installed in office of the factory is admissible. - AT....