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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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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