2005 (7) TMI 22

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..... inal Order No. A/843/2005-WZB/C-IV, - Dated:- 12-7-2005 - [Order]. - Modvat credit of Rs. 8,90,707/- has been confirmed against the appellants on the ground that the same was not available in respect of the lubricating oils, greases, cutting oils and coolants, which were declared by the appellants as capital goods under Rule 57Q of Central Excise Rules, 1944 but were used as inputs in the manu .....

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..... under the definition of Rule 57Q and the same were allowed Modvat credit, if used in the factory of the manufacturer of final products, (emphasize provided). The appellant's contention is that greases were admittedly used in the factory for the manufacture of their final products. The fact that the same were used in 2/3 wheelers and not in the machinery cannot be made a ground for denying the bene .....

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