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M/s. Northern Coalfields Ltd. Versus C.C.E. & S.T., Bhopal

2015 (7) TMI 1125 - CESTAT NEW DELHI

Cenvat 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 .....

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ning 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 t .....

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e denied to the appellant. - Decided in favour of appellant - E/55121/2014-EX [SM] - FINAL ORDER NO. 54041/2015 - Dated:- 6-7-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri Rajiv Agarwal, C.A. Present for the Respondent : .....

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heavy earth moving machines, which are used for production of coal. That unless the machines are lubricated with lubricants, heat would be generated in the process of mechanical fiction between the working surfaces of the machinery, leading to advers .....

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the appellant used such machines where lubricant is used for proper functioning. Thus, according to the ld. Consultant, since the water sprinkler has been used for controlling pollution within the mining area, the same should be considered as either .....

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in dispute that heavy earth moving machines are used in the production of coal and for proper functioning of the said machine, the appellant used lubricant. Since the disputed goods are used in or in relation to production of excisable goods, I am of .....

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