1999 (3) TMI 248 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit on 'Kleen Mold-170' as it was not considered an input for the final product. The Tribunal allowed the appeal, stating that the lubricating oil was necessary for the manufacturing process as it created an interface between surfaces for easy detachment of the final product. The judgment of C.C.E. v. Mohan Crystal Glass Works supported this decision. The appeal was allowed in favor of the assessee.