2000 (5) TMI 741

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..... rding the admission. 2. The amount involved is of the Modvat credit of Rs. 13,249.89 with an equal amount of penalty and interest under Rule 57-I(4) and (5) of the Central Excise Rules, 1944 read with Section 11AA of the Act. 3. The issue involved is whether lubricants and greases used for maintenance of the machinery manufacturing of sugar are eligible inputs on which Modvat credit can be ava .....

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