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2015 (6) TMI 1069 - CESTAT NEW DELHI

2015 (6) TMI 1069 - CESTAT NEW DELHI - 2016 (337) E.L.T. 289 (Tri. - Del.) - 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:- 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 purpos .....

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ev Kumar Agarwal, CA, for the Appellant. Shri Pramod Kumar, DR, for 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 Excise duty paid on lubricants used in t .....

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t extending the credit facility to lubricant. The refund application filed by 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 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 servi .....

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