https://www.taxtmi.com/caselaws?id=89751 A referable question of law arose on whether lubricating oil used in machinery qualified for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal had relied on its earlier decisions to deny credit, but the controversy was treated as one involving the legal scope of Modvat eligibility rather than a pure finding of fact. The question was therefore answered in the affirmative, and the matter was referred to the High Court for opinion in favour of the assessee. en-us Tue, 03 Feb 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89751 A referable question of law arose on whether lubricating oil used in machinery qualified for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal had relied on its earlier decisions to deny credit, but the controversy was treated as one involving the legal scope of Modvat eligibility rather than a pure finding of fact. The question was therefore answered in the affirmative, and the matter was referred to the High Court for opinion in favour of the assessee. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89751