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2015 (7) TMI 1125 - CESTAT NEW DELHI

2015 (7) TMI 1125 - CESTAT NEW DELHI - 2016 (341) E.L.T. 401 (Tri. - Del.) - 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:- 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 inp .....

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he negative list of goods mentioned in the definition clause, credit cannot be 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 : Shri. D. Singh, D.R. ORDER Denial of cenvat credit on lubricant oil used in dumpers and water sprinkler is the subject matter of present dispute. Shri Rajiv Agarwal, the ld .....

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for prevention of pollution within the mining area and for the said purpose, 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 inputs or capital goods and duty paid lubricant used therein should be available for cenvat benefit. 2. On the other hand, Shri D. Singh, the ld. D.R. appearing for the res .....

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