CENVAT Credit - input - lubricants /greases used in the dumpers ...
CENVAT Credit Approved for Lubricants in Dumpers Transporting Ore in Mines; Entire Mining Area as Manufacture Site.
December 3, 2018
Case Laws Central Excise AT
CENVAT Credit - input - lubricants /greases used in the dumpers - the dumpers in question are being used for transporting the extracted ore in the Mines of the appellant. Ore is an input of the appellant herein and the entire Mines is the place of manufacture - Credit allowed.
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