Customs, Excise and Gold Tribunal - Mumbai
M/S Bharat Forge Ltd. vs Commissioner Of Central Excise And ... on 23 August, 2001
ORDER
J.H. Joglekar, Member(T)
1. These two appeals are filed by the same appellants and are taken up together for disposal.
2. The appellants requested for adjournment. However, the since the issue stands settled, the appeals are being disposed of vide this single order.
3. The issue involves denial of benefit under provisions of Rule 57Q of the Central Excise Rules on the following products:
(1) Ceramic Fibre products, (2) wires and cables, (3) refractory cementing material and (4) Greases
4. Over the period, the Tribunal have had the opportunity to examine the eligibility of these items. The Larger Bench of the Tribunal in the case of Commissioner of Customs & C.Ex. vs. modi Rubber Ltd. [2000(119) E.L.T. 197] has held lubricating oils and greases used of the purpose of lubricating the machinery as admissible inputs. The refractory material such as was used by the present appellant was found to be admissible in the Tribunal's order in the case of CCE vs. Chettinad Cement Corporation ltd. [2001(130) E.L.T.762. Wires and cables were found as admissible inputs in the Tribunal's judgment in the case of Jawahar Mills Ltd vs. CCE [1999(108) E.L.T. 47]. This judgment was later upheld by the Supreme Court (2001(132) E.L.T. 3).
5. Following the ratio of the various judgments, I find that the appeals succeed and are allowed with consequential relief, if any, according to law.
(Dictated in Court)