TaxTMI 
TaxTMI 
1999 (2) TMI 616
X X X X Extracts X X X X
X X X X Extracts X X X X
....spondent. [Order]. - In these five appeals against common Order-in-Appeal No. 29/98, dated 14-8-1998, Modvat on Lubricant Oil and Grease has been denied by Order-in-Original Nos. 29/96, dated 18-6-1996, 30/96, dated 18-6-1996 and 34/96, dated 27-6-1996, which have been uphold by the said Order-in-Appeal. 2. Heard Shri P.V. Srinivasa Raghavan, ld. Advocate for the appellants. He submits th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ra). He further submitted that in the case of Pragati Paper Mills (P) Ltd. as reported in 1996 (88) E.L.T. 137 (Tribunal) the Hon'ble Tribunal relying on both the Larger Bench decision of the Tribunal in the case of Shri Ramakrishna Steel Industries as well as the Hon'ble Apex Court decision in J.K. Cotton Spinning and Weaving Mills Co. Ltd. (supra) had held that Mobil oil (Lubricating oil) used i....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., dated 11-7-1997 [1998 (99) E.L.T. 395 (T)] wherein the credit has been disallowed. He, therefore, submits that there are contrary decisions in the matter. 3. At this point ld. Advocate rises to submit that in their own case the Reference filed against final order cited by the ld. JDR was dismissed by the Tribunal. However, the Hon'ble High Court of Andhra Pradesh has required that the ques....
X X X X Extracts X X X X
X X X X Extracts X X X X
....isions of the Hon'ble Tribunal in the case of Pragati Paper Mills and Shushila Steels (supra). I also find that the role of greases is identical to the role played by lubricating oil as both are applied to various machines to reduce friction and thereby ensuring the quality of final product, therefore as against this, the solitary decision of this Tribunal noted above against the appellants has be....