2001 (6) TMI 541

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....Order-in-Appeal No. 324/98 (M-II), dated 27-11-1998 by which the Commissioner has held that the assessee is entitled to Modvat credit on lubricant oil/mobile oil in terms of CEGAT's judgment rendered in the case of Pragati Paper Mills Pvt. Ltd. as reported in [1996 (88) E.L.T. 137 (Tribunal) = 1996 (66) ECR 42]. This is challenged on the grounds that as per the exclusive clause under Rule 57B(2) o....