https://www.taxtmi.com/caselaws?id=114991 Notification No. 120/84-C.E. was held to apply only if the goods satisfied its own definition of blended or compounded lubricating oils and greases, namely products obtained by straight blending of mineral oils or by blending or compounding mineral oils with other ingredients. Eligibility also depended on whether the goods were ordinarily used as lubricants. That determination was factual and required evidence from both sides, so the existing record was insufficient to sustain the prior orders. The impugned order was set aside and the matter was remanded for fresh decision after reconsidering the evidence. en-us Thu, 02 Sep 2004 00:00:00 +0530 Tue, 22 May 2012 17:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114991 Notification No. 120/84-C.E. was held to apply only if the goods satisfied its own definition of blended or compounded lubricating oils and greases, namely products obtained by straight blending of mineral oils or by blending or compounding mineral oils with other ingredients. Eligibility also depended on whether the goods were ordinarily used as lubricants. That determination was factual and required evidence from both sides, so the existing record was insufficient to sustain the prior orders. The impugned order was set aside and the matter was remanded for fresh decision after reconsidering the evidence. Case-Laws Central Excise Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114991