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2015 (6) TMI 1069 - AT - Central ExciseRefund claim - availed Cenvat credit of Central Excise duty paid on lubricants used in the dumpers, treating the same as inputs - immediately reversed the Cenvat credit on objected by the Internal Audit Wing of Central Excise Department - Held that:- the scope of input is very wide and the definition clearly provides all goods used in the factory of the manufacturer/producer shall be considered as ‘input’ for the purpose of taking Cenvat credit. I find that lubricant is not itemized in the excluded category of goods, for which the definition of input has created the embargo for not extending the Cenvat benefit. Therefore, I am of the considered view that Central Excise duty paid by the appellant on the input i.e. lubricant will be eligible for Cenvat credit. - Decided in favour of appellant
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