Cenvat Credit admissible on Furniture Used In Guesthouse of Factory

C.C.E. & S.T.-Rajkot Vs Sanghi Industries Ltd (CESTAT Ahmedabad) Undisputedly, the guesthouse is used for operations of the factory. Nothing is available on record to show that guesthouse is used for any other purpose. In view of this fact, since guesthouse used for operations of factory which has direct nexus with factory which produces excisable goods therefore Cenvat credit is admissible to the appellant on the furnitures used in Guest House of the factory. FULL TEXT OF THE CESTAT AHMEDABAD ORDER These two appeals are filed one by the Revenue and another by the assessee against O-I-O N...