https://www.taxtmi.com/caselaws?id=106256 Lubricating oils, greases and cleaning agents used in machinery maintenance were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, because Tribunal precedent recognised such materials as inputs used in the manufacturing process. Epoxy Thinner was treated differently: earlier Tribunal authority had already held it to be ineligible, and that view was followed. The result was that Modvat credit was upheld for the lubricants, greases and cleaning agents, but denied for Epoxy Thinner. en-us Tue, 16 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 14:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106256 Lubricating oils, greases and cleaning agents used in machinery maintenance were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944, because Tribunal precedent recognised such materials as inputs used in the manufacturing process. Epoxy Thinner was treated differently: earlier Tribunal authority had already held it to be ineligible, and that view was followed. The result was that Modvat credit was upheld for the lubricants, greases and cleaning agents, but denied for Epoxy Thinner. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106256