2015 (7) TMI 1125

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..... Shri. D. Singh, D.R.  ORDER Denial of cenvat credit on lubricant oil used in dumpers and water sprinkler is the subject matter of present dispute.  Shri Rajiv Agarwal, the ld. Consultant appearing for the appellant submitted that lubricant is used in heavy earth moving machines, which are used for production of coal.  That unless the machines are lubricated with lubricants, heat .....

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..... earing for the respondent reiterated the finding recording in the impugned order. 3.  It is not in dispute that heavy earth moving machines are used in the production of coal and for proper functioning of the said machine, the appellant used lubricant.  Since the disputed goods are used in or in relation to production of excisable goods, I am of the view that the said goods fall under t .....

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