2015 (6) TMI 1069

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..... or the Respondent. ORDER The brief facts of the case are that the appellant is a producer of coal and is registered with the Central Excise Department. The appellant avails Cenvat credit of duties and taxes paid on inputs, capital goods and input services used in or in relation to production of coal. During the period March, 2011 to March, 2012, the appellant availed Cenvat credit of Central Exc .....

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..... the present case has been rejected on the sole ground that dumpers falling under Chapter 87 of the First Schedule to Central Excise Tariff Act, 1985 will only be considered as capital goods for the service providers providing taxable services with regard to specific category of services. According to the Department, since dumpers used by the manufacturer/producer of excisable goods are not specifi .....

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..... e of input is very wide and the definition clearly provides all goods used in the factory of the manufacturer/producer shall be considered as 'input' for the purpose of taking Cenvat credit. I find that lubricant is not itemized in the excluded category of goods, for which the definition of input has created the embargo for not extending the Cenvat benefit. Therefore, I am of the considered view t .....

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