2001 (6) TMI 541

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..... rder-in-Appeal No. 324/98 (M-II), dated 27-11-1998 by which the Commissioner has held that the assessee is entitled to Modvat credit on lubricant oil/mobile oil in terms of CEGAT s judgment rendered in the case of Pragati Paper Mills Pvt. Ltd. as reported in [1996 (88) E.L.T. 137 (Tribunal) = 1996 (66) ECR 42]. This is challenged on the grounds that as per the exclusive clause under Rule 57B(2) of .....

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..... used for the purpose of lubricating the machines and machineries used for manufacture of final products is essential for their working and integrally connected with manufacture. It is stated that the friction and resultant heat are also sure to cause damage to the machinery and therefore, Modvat credit is required to be extended. The aspect even pertaining to the notification have been dealt with .....

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