https://www.taxtmi.com/caselaws?id=95281 Lubricating oils and greases were recognised as eligible inputs for Modvat credit under Rule 57A for the period before 1-3-1997, the issue being covered by a Larger Bench precedent, and the credit claim was therefore allowed on that point. The appellate order was also set aside because the lower authority decided the dispute without granting proper hearing and without considering supplier certificates supporting invoice particulars. The matter was remanded to the Commissioner (Appeals) for a fresh decision limited to admissibility of the invoices and supporting certificates. en-us Tue, 09 Jan 2001 00:00:00 +0530 Fri, 09 Dec 2011 13:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95281 Lubricating oils and greases were recognised as eligible inputs for Modvat credit under Rule 57A for the period before 1-3-1997, the issue being covered by a Larger Bench precedent, and the credit claim was therefore allowed on that point. The appellate order was also set aside because the lower authority decided the dispute without granting proper hearing and without considering supplier certificates supporting invoice particulars. The matter was remanded to the Commissioner (Appeals) for a fresh decision limited to admissibility of the invoices and supporting certificates. Case-Laws Central Excise Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95281