1998 (5) TMI 101

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..... der per : Justice U.L. Bhat, President]. The common appellant in these appeals engaged in manufacture of Speciality Lubricant Oils falling under Chapter 24 or 38 as the case may be, was using certain specified inputs for the manufacture of finished products and availing Modvat credit of Central Excise duty paid on the inputs. The dispute relates to Modvat credit availed during the period Oct .....

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..... credit was not admissible in respect of inputs used in the manufacture of finished product supplied to Indian Navy in terms of Notification and proposing reversal of credit. Though, appellant resisted the notices, the Assistant Collector passed separate orders confirming the proposals in show cause notice. These orders having been confirmed by the Commissioner (Appeals) in a common order, the pre .....

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..... Pressing Industries reported in 1996 (81) E.L.T. 11 (A.P. H.C.). In these circumstances, the matter is concluded in favour of the assessee. 4. The learned Counsel for the appellant submitted that the Tribunal referred this question of law to High Courts of Delhi and Kerala and an application seeking reference to the High Court of Madras is pending. The present appellant and his activities are wi .....

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