https://www.taxtmi.com/caselaws?id=105655 Lubricating oil used to lubricate a generator was treated as an input integrally connected with the manufacturing process and therefore eligible for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The note relies on Larger Bench decisions that lubricating oil and greases used for machines and machinery employed in manufacture are essential for their working and qualify as inputs. On that reasoning, denial of Modvat credit on such lubricating oil was unsustainable. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105655 Lubricating oil used to lubricate a generator was treated as an input integrally connected with the manufacturing process and therefore eligible for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The note relies on Larger Bench decisions that lubricating oil and greases used for machines and machinery employed in manufacture are essential for their working and qualify as inputs. On that reasoning, denial of Modvat credit on such lubricating oil was unsustainable. Case-Laws Central Excise Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105655