9911796707
TMI Blog1998 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Respondent is engaged in the manufacture of glass articles and in the process of the manufacture of the same has been using the material in question namely Kleenmold 170 which is stated to be a glass mould lubricant necessary for ensuring that the glass articles formed in the mould is easily removed without any scratches or breakage. The Assistant Commissioner held that Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its to justify the reversal of the order in original and contained no discussion in that regard. He pleaded that the order-in-appeal be set aside and the Assistant Commissioner's order restored. 3. Resisting the submissions of the learned Departmental Representative, Shri Lachman Dev, learned Consultant stated that the material in question is a special type of lubricating oil which is exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lubricant oil. He pleaded that the department's appeal be dismissed and the order-in-appeal sustained. 4. I have considered the rival submissions, it is, no doubt, true as pointed out by the Departmental Representative that the impugned order-in-appeal does not discuss the merits of the issue for decision. The Commissioner (Appeals) has gone by the Tribunal decision in Pragati Paper Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes in the manufacturing process of the final product. The decision relied upon by the Commissioner in the appeal where Modvat credit was not held to be available for lubricant oil was taken without reference to the earlier decision in Pragati Paper Mills as obviously that decision had not been reported by the time. As already stated above, the nature of use of the item in question being distincti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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