TMI Blog2015 (6) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope 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 consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpers, treating the same as inputs. Taking of Cenvat credit by the appellant on the said input item was objected to by the Internal Audit Wing of the Central Excise Department. Immediately the appellant reversed the Cenvat credit. Subsequently, the appellant filed the refund application, claiming refund of Central Excise Duty reversed on lubricants on the ground that Cenvat reversal pursuant to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , lubricants used in the said ineligible goods will not be entitled for Cenvat credit. 5. The submissions of the appellant are that the dumpers have been used within the mining area in or in relation to production of coal. According to the appellant, the input definition contained in Rule 2(k) of the Cenvat Credit Rules is extensive, which take within its ambit all goods (excepting the exclud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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