1998 (5) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri Rama Rao, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The common appellant in these appeals engaged in manufacture of Speciality Lubricant Oils falling under Chapter 24 or 38 as the case may be, was using certain specified inputs for the manufacture of finished products and availing Modvat credit of Central Excise duty paid on the in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ption was in force. Several show cause notices were issued stating that Modvat credit was not admissible in respect of inputs used in the manufacture of finished product supplied to Indian Navy in terms of Notification and proposing reversal of credit. Though, appellant resisted the notices, the Assistant Collector passed separate orders confirming the proposals in show cause notice. These orders ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 19 of the judgment of the High Court of Andhra Pradesh in the case of Ganesh Metal Pressing Industries reported in 1996 (81) E.L.T. 11 (A.P. H.C.). In these circumstances, the matter is concluded in favour of the assessee. 4. The learned Counsel for the appellant submitted that the Tribunal referred this question of law to High Courts of Delhi and Kerala and an application seeking referen....