Customs, Excise and Gold Tribunal - Bangalore
The Commissioner Of Central Excise And ... vs Vijay Oxygen Co. Ltd., Koppal Dist., ... on 13 September, 2001
ORDER
Shri. G.A. Brahma Deva
1. These are four appeals filed by revenue. None appeared on behalf of the respondents. However the party has filed written submissions requesting to decide the matter on merits. Accordingly I proceed to pass this order after hearing Smt. Radha Arun, appearing for revenue.
2. In the written submission, it was submitted by the party that the issue involved herein is common in appeal no. E/2720/98 filed by the department and the same may be linked with and disposed off accordingly.
3. The point to be considered in this case is whether Lubricating oil is an eligible input in terms of Rule 57A of the Central Excise Rule 1944. I find that the appeal no. E/2720/98 filed by the department has already been disposed as per final order no. 1352/01 dated 20.7.01, in favour of the assessee on the ground that the issue with reference to very item has been considered by a larger bench in the case of Commissioner of Customs and Central Excise, Meerut Vs. Modi Rubber Ltd. reported in 2000 (119) ELT 197. In that case it was clearly held that Lubricating oil and greases used for the purpose lubricating machines and machinery which were used for the manufacture of the final product is essential for their working and integrally connected with the manufacture, hence lubricants in question qualified to be inputs for the purpose of modvat credit under Rule 57A of the Central Excise Rule 1944. In view of this settled position, I do not find any infirmity in the impugned order, accordingly these four appeals are dismissed.
(Pronounced and dictated in the open court.)