CENVAT Credit Allowed: Lighting, Equipment, and Fixtures Qualify as Capital Goods Per Input Definition Effective April 1, 2011.

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....CENVAT Credit - capital goods or not - lightings, equipments and fixtures falling under Chapter 85 and 94 - denial of Cenvat Credit on the ground that it is not used in relation to manufacture of the final product - From the reading of the definition of inputs with effect from 01.04.2011, all Goods used in the factory of the manufacturer are admissible inputs. - Credit allowed - AT....