1999 (5) TMI 164 - AT - Central Excise

Summary

The appeal concerns denial of credit under rule 57A of the Central Excise Rules, 1944 on cutting oil and quenching oil used for cooling of steel. The lower appellate authority extended credit for these items, ruling they are used in the manufacture of final product forgings. The Tribunal found the items eligible for credit under Rule 57A, rejecting the appeal.