2019 (1) TMI 1105

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....DER PER: S.K. MOHANTY Heard both sides and perused the records. 2. The short question involved in this appeal for consideration by the Tribunal is, whether Central Excise duty paid on furniture can be considered as capital goods / inputs for the purpose of availment of Cenvat benefit. In this case, the appellant had availed CENVAT Credit on furniture, considering the same as capital goods....