2002 (10) TMI 702 - AT - Central Excise

Summary

The appeal involved an amount of Rs. 36,300 and concerned the eligibility of lubricants used in limestone mines for Modvat credit. The lower appellate authority and the learned DR relied on the Supreme Court's decision in Jaypee Rewa Cements, which denied Modvat credit for capital goods used away from the factory. As the lubricants were used in off-factory mines, the appeal was dismissed in limine.