2015 (7) TMI 1125

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..... e 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 input for availment of cenvat credit. Further, lubricant used for smooth functioning 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 inpu .....

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..... t appearing for the appellant submitted that lubricant is used in 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 adverse consequences, affecting the process of manufacture. With regard to water sprink .....

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..... ine, the appellant used lubricant. 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 input for availment of cenvat credit. Further, lubricant used for smooth functioning of water sprinkler, which is used for controlling pollution in the mining area as per the requirement of mines .....

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