1998 (5) TMI 109

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....n, for the Appellant. Shri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - The appellants are manufacturing Central Excise goods and are also availing of Modvat credit on inputs used in the manufacture of their final product under Rule 57A of the Central Excise Rules. They manufacture Lubricating Oils and Greases falling under Chapter 27 of the Cen....

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....ommissioner's order was upheld by the Commissioner (Appeals) in the impugned order. 2. After hearing Shri D. Arvind the Sr. Manager Indirect Taxation of the appellant and Shri S.V. Singh, the ld. JRD, we find that the matter stands settled by a Three Member Larger Bench of the Tribunal in the case of Collector of Central Excise v. American Auto Service - 1996 (81) E.L.T. 71 (Tribunal); thi....