Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (2) TMI 362 - CESTAT, MUMBAIExtract: .......lic fluid and that lubrication is a secondary function, still we find that the same is used in the production of the finished goods. Hence, we are of the opinion that the item in question is eligible for Modvat credit. Accordingly, we set aside the impugned order and allow the appeal with consequential benefit to the appellants. (Dictated in Court)
|