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Northern Coalfields Ltd. Versus Commissioner of C. Ex. & S.T., Bhopal

2015 (6) TMI 1069 - CESTAT NEW DELHI

Refund claim - availed Cenvat credit of Central Excise duty paid on lubricants used in the dumpers, treating the same as inputs - immediately reversed the Cenvat credit on objected by the Internal Audit Wing of Central Excise Department - Held that:- .....

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ded 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 that Central Excise duty paid by the appellant on the input i.e. lubricant will be eligible .....

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ndent. 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 i .....

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lant 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 .....

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the applicant was rejected by the authorities below. Hence, the present appeal before this Tribunal. 3. Heard both the sides and perused the records. 4. The refund claim in the present case has been rejected on the sole ground that dumpers .....

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, since dumpers used by the manufacturer/producer of excisable goods are not specifically covered in the definition of capital goods, lubricants used in the said ineligible goods will not be entitled for Cenvat credit. 5. The submissions of the .....

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all goods (excepting the excluded goods) used in the factory by the manufacturer/producer for the purpose of taking Cenvat credit. He further submits since, lubricant is not categorized as the excluded item in the definition of input, denial of Cenv .....

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