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2015 (7) TMI 1125 - AT - Central ExciseCenvat credit - lubricant oil used in dumpers and water sprinkler - lubricant is used in heavy earth moving machines, which are used for production of coal and water sprinkler has been used for controlling pollution within the mining area - Held that:- since the disputed goods are used in or in relation to production of excisable goods, I am of the view that the said goods fall under the purview of the definition of input for availment of cenvat credit. Further, lubricant used for smooth functioning of water sprinkler, which is used for controlling pollution in the mining area as per the requirement of mines Act, in my opinion, will also qualify as input for the purpose of cenvat benefit. The definition of input contained in Rule 2 (k) of the Cenvat Credit Rules, 2004 entitles a manufacturer to take cenvat credit on all goods except the excluded goods itemized there in. Since lubricants are not falling under the negative list of goods mentioned in the definition clause, credit cannot be denied to the appellant. - Decided in favour of appellant
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