1999 (2) TMI 231

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....r>E/3757/98-Bom - 314-315/99-WZB/C-I<br>Central Excise<br>Modvat<br>Shri J.H. Joglekar, J. REPRESENTED BY : Shri M.V. Ravindran, Advocate, for the Appellant. Shri A. Ashokan, JDR, for the Respondent....

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....peals) considered the submission that it was an aid for machinery and held that Rule 57A did not cover the same. 3.&emsp;Shri M.V. Ravindran, ld. Advocate relied upon the Tribunal judgment in the cas....