https://www.taxtmi.com/caselaws?id=185992 Lubricants used in dumpers operating in the mining area were treated as eligible inputs for Cenvat credit because the definition of "input" covered goods used in the factory or in relation to manufacture unless specifically excluded. The fact that the dumpers were not treated as capital goods for the assessee's activity did not, by itself, justify denial of credit on lubricants used in them. Credit on duty paid on lubricants was therefore admissible, and a restrictive reading of capital goods classification could not override the broader input definition. en-us Fri, 19 Jun 2015 00:00:00 +0530 Mon, 05 Sep 2016 13:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185992 Lubricants used in dumpers operating in the mining area were treated as eligible inputs for Cenvat credit because the definition of "input" covered goods used in the factory or in relation to manufacture unless specifically excluded. The fact that the dumpers were not treated as capital goods for the assessee's activity did not, by itself, justify denial of credit on lubricants used in them. Credit on duty paid on lubricants was therefore admissible, and a restrictive reading of capital goods classification could not override the broader input definition. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185992