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2018 (12) TMI 89 - AT - Central ExciseCENVAT Credit - input - lubricants /greases used in the dumpers, which are used by the appellant in their Mines for the transport of extracted ores - Violation of Rule 3 of Cenvat Credit Rules, 2004 - recovery of CENVAT Credit alongwith demand of Interest and penalty - Held that:- The only criteria for admissibility of cenvat credit on input are that same must be used in the factory of the manufacturer of the final product. In the present case, there is no dispute that the dumpers in question are being used for transporting the extracted ore in the Mines of the appellant. Ore is an input of the appellant herein and the entire Mines is the place of manufacture. In the given circumstances, disputed goods are used in relation to the manufacture of final product of the appellant and accordingly, very well qualify aforesaid definition of input and thus are eligible for availment of credit. The adjudicating authorities below have passed the orders in sheer ignorance of the amendment in the definition of input. Their order is therefore not sustainable - appeal allowed - decided in favor of appellant.
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