2000 (8) TMI 389

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....Kilania, JDR, for the Respondent. [Order]. -  The brief facts of these cases are as follows : 2.  The jurisdictional Asstt. Commissioner of Central Excise had disallowed Modvat credit to the extent of Rs. 72,336/- taken by the appellants on lubricants, caustic soda and organic surface-active agents during December 1995 to Jan. 1996. He had also imposed a penalty of Rs. 1,000/-. ....

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....under the said rule. The appellants have challenged the findings of the lower authorities by explaining the function of the goods in question in the process of manufacture of sugar. Ld. Advocate Shri Bipin Garg for the appellants submits that the issue whether lubricants are 'inputs' eligible for the Modvat credit under Rule 57A stands settled in favour of assessees by a decision of the Tribunal (....

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....e functionally no different from caustic soda used for the cleaning of pipes and tubes in the appellants' factory and therefore the ratio of the decision in the case of Rajasthan State Ganga Nagar Sugar Mills (supra) should apply with equal force to this question as well. Ld. Counsel has, therefore, prayed for setting aside the impugned order and allowing the appeals. 5. Ld. JDR has conced....

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.... pipes and tubes which carried intermediate products during the process of manufacture of sugar in the appellants' factory. Caustic soda was also used in an identical manner. This fact is also not disputed. This being the position, the ratio of the Tribunal's decision relating to caustic soda must equally apply to the appellants' case in relation to organic surface-active agents. I, therefore, hol....