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<h1>Supreme Court allows appeal questioning eligibility of HSD under Central Excise Rules</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MEERUT-II Versus ESTER INDUSTRIES LIMITED</h3> COMMISSIONER OF CENTRAL EXCISE, MEERUT-II Versus ESTER INDUSTRIES LIMITED - 2001 (128) E.L.T. 17 (S.C.) The Supreme Court directed the Tribunal to refer two questions to the High Court regarding the eligibility of HSD as input under Central Excise Rules and the allowance of Modvat credit on High Speed Diesel Oil. The appeal was allowed in favor of the petitioner.