https://www.taxtmi.com/caselaws?id=105655 Lubricating oil used to lubricate a generator employed in manufacturing qualifies as an input for Modvat credit under Rule 57A of the Central Excise Rules, 1944. Lubricants and greases essential to the working of machines and machinery used in manufacture are integrally connected with the manufacturing process. Consequently, denial of Modvat credit on lubricating oil used for generator operation is 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 employed in manufacturing qualifies as an input for Modvat credit under Rule 57A of the Central Excise Rules, 1944. Lubricants and greases essential to the working of machines and machinery used in manufacture are integrally connected with the manufacturing process. Consequently, denial of Modvat credit on lubricating oil used for generator operation is unsustainable. Case-Laws Central Excise Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105655