First of all you should get rid of the circular reference you have in sheet FEB 16 cell A35.
You cannot have a formula referring to the same cell as the formula resides in.
And then it is not at all clear to me what you mean by:
Please guide how to create a borderline for fixed consumption to detect higher and lower usage in monthly basis.
Do you intend to show 12 months for each forklift etc.?
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