Cenvat credit

lucky (article) (65 Points)

21 August 2015  
As per CBEC circular no.943/04/2011-CX , dated 29-4-2011, goods such as furniture and stationery used in office within the factory are considered inputs ( as they have relation to mfg) and credit is allowed... . .. my query - so does all equipments , appliances used in office within factory are considered inputs, or just furniture and stationery.