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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal rejects Revenue's appeal on Modvat credit for lubricant oil based on precedent</h1> The Appellate Tribunal CEGAT, CHENNAI rejected the Revenue's appeal against Order-in-Appeal No. 324/98, allowing Modvat credit on lubricant oil/mobile oil ... Modvat on inputs - Lubricant oil/Mobile oil The Appellate Tribunal CEGAT, CHENNAI rejected the Revenue's appeal against Order-in-Appeal No. 324/98, stating that Modvat credit on lubricant oil/mobile oil is allowable based on previous judgments. The Tribunal cited the case of C.C.E. v. Modi Rubber Ltd., affirming that Modvat credit on lubricating oils and grease is essential for machinery used in manufacturing final products. The appeal was rejected in light of this decision.

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