https://www.taxtmi.com/caselaws?id=92753 Products classified and admitted as lubricating preparations under Chapter Heading 3403 did not qualify for exemption under Notification No. 120/84, because the notification was confined to blended or compounded lubricating oils and greases obtained by straight blending or compounding of mineral oils with other ingredients; the exemption was therefore rightly denied. A separate claim for Modvat credit on inputs used in manufacture of the disputed products required verification of duty payment and supporting documents by the jurisdictional Assistant Commissioner, so that issue was remanded for fresh consideration. en-us Fri, 01 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92753 Products classified and admitted as lubricating preparations under Chapter Heading 3403 did not qualify for exemption under Notification No. 120/84, because the notification was confined to blended or compounded lubricating oils and greases obtained by straight blending or compounding of mineral oils with other ingredients; the exemption was therefore rightly denied. A separate claim for Modvat credit on inputs used in manufacture of the disputed products required verification of duty payment and supporting documents by the jurisdictional Assistant Commissioner, so that issue was remanded for fresh consideration. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92753