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TMI Blog1999 (3) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. - This is an appeal filed by the assessee against the judgment of Commissioner (Appeals), Calcutta made in Order-in-Appeal No. 61/Cal-IV/98, dated 24-6-1998 whereunder he had denied Modvat credit on the goods `Kleen Mold-170' that it was not an input within the meaning of Rule 57A, as the same was not used in or in relation to manufacture of the final product, but was used for application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for the department. The issue of lubricating oil has been dealt with by me in the case of Fort William Industries Ltd. in Appeal No. E-497/98 today and I have held the decision in favour of the assessee where all the arguments of the department has been fully dealt with. 4. Apart from that the assessee has invited my attention to two paragraphs in the communication found at page 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be easy and the glass article form may crack or break due to the glass surface sticking to the mold surface. He further held that it is necessary to create an inter-face between the two surfaces to facilitate easy detachment of the glass article from the mold. The lubricating oil thus participates in the manufacturing process of the final product. 7. Shri Roy on behalf of the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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