https://www.taxtmi.com/caselaws?id=95901 Modvat credit was treated as admissible on lubricant oil and grease used to lubricate machinery employed in manufacturing final products, because such goods were covered by the Larger Bench view recognising them as eligible inputs. A declaration filed under Rule 57Q was also accepted as sufficient where the goods otherwise fell within Rule 57A. On that reasoning, the challenge to denial of credit failed and the credit claim stood allowed. en-us Tue, 23 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95901 Modvat credit was treated as admissible on lubricant oil and grease used to lubricate machinery employed in manufacturing final products, because such goods were covered by the Larger Bench view recognising them as eligible inputs. A declaration filed under Rule 57Q was also accepted as sufficient where the goods otherwise fell within Rule 57A. On that reasoning, the challenge to denial of credit failed and the credit claim stood allowed. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95901