1998 (4) TMI 212

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..... 1998
E/2442/97-NB - A/330/98-NB
Central Excise
Modvat
Shri P.C. Jain, J. REPRESENTED BY : Shri D.K. Nayyar, JDR, for the Appellant. Shri K. Kumar, Advocate, for the Respondent. [Order] .....

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..... erefore, directly used in the manufacture of final product. The entire case of the Revenue is based on misapprehension of the fact that the input `Rustild' is used for lubrication of the machine used .....

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