Customs, Excise and Gold Tribunal - Calcutta
M/S. Tinplate Co. Of India Ltd. vs Cce, Jsr. on 27 June, 2001
ORDER
Smt. Archana Wadhwa
1. Shri N.C. Ganguly, ld. Dy Mgr. appears for the appellant and seeks adjournment on the ground that Shri K.P. Chowdhury, ld. adv. is out of the country. However, I find that a short issue regarding admissibility of modvat credit in respect of lubricants is involved in the present matter, which already stands settled by the larger Bench decision of the Tribunal in the case of CCE, Meerut v. Modi Rubber Ltd. RLT (LB) CEGAT-1696 holding that lubricating oils and greases used for lubricating machine/machinery which are further used in manufacture of final products are eligible inputs for the purposes of rule 57A. Accordingly after rejecting the prayer for adjournment I take up stay petitions and appeal for decision.
2. After going through the impugned order it is seen that the modvat credit in respect of lubricants has been disallowed by the authorities below by relying upon the Tribunal's decision in the case of Kanoria Sugar & General Mfg. Co. Ltd. However, the said decision of the single Member of the Tribunal was taken note of by the larger Bench in the above referred case of Modi Rubber Ltd. and the view that lubricating oils are not eligible modvatable inputs was not accepted. Since the said decision of the larger Bench has not been considered by the authorities below while deciding the eligibility of lubricants and as I also find that there are some other inputs involved, I set aside the impugned order and remand the matter to the Asst. Commissioner for fresh decision in the light of the latest law laid down by the Tribunal. Both the appeals are accordingly allowed by way of remand.
Dictated in the court.