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2018 (5) TMI 966 - AT - Central ExciseCENVAT credit - capital goods - graphite bush racks and table stand - Held that - graphite bush is explained to have been used in VMC machines and is a part of hydraulic clamping system - graphite bush is lubricant moving parts while use of the racks and table stand are for storage of input/parts at the assembly line. The items are used in the factory premises of the appellant and the definition of inputs during the period in question i.e. June and July 2013 the definition allows CENVAT credit of the duty paid on any goods used in the factory of the manufacture - It is undisputed that the appellant is a manufacturer of goods. Credit allowed - Appeal allowed - decided in favor of appellant.
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