2004 (7) TMI 523

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....]. - After examining the records and hearing both sides, I find that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with the requirement of pre-deposit, I take up the appeal. 2. Both the lower authorities denied Modvat credit of Rs. 58,215/- to the appellants in respect of "lubricants" (inputs) for the period December' 96 to February' 97. ....

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....stances, the Modvat credit is not liable to be denied. Ld. Counsel relies on the Tribunal's decision in Jindal Metal Industries v. CCE, Ludhiana, 2004 (167) E.L.T. 445. I have heard the DR also, who reiterates the findings recorded in the orders of the lower authorities. 4. Considered the submissions. The appellants have taken Modvat credit of the duty paid on lubricants (inputs) under Rule ....