1999 (5) TMI 164

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....G. Kulkarni, C.A., for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue in this appeal relates to denial of credit under rule 57A of the Central Excise Rules, 1944 on cutting oil and quenching oil used for cooling of steel. The Revenue is aggrieved by the order of the lower appellate authority who has extended the credit of these two items, holding that they are used....

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....elation to the manufacture of final product should be held to be eligible for credit. 4. We have considered the submissions of both sides and we see force in the submission of the respondent that the Tribunal decision relied upon by the Learned DR will not be applicable in the present case for the reason that in Notification 201/79 which is considered by the Tribunal, the expression is use....