2005 (1) TMI 521

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..... janeyulu, Member (J)]. Heard. The Assistant Commissioner Central Excise, Panvel-1 DN held that DAG-154 solution is Modvatable input used in relation to the manufacturing process leading to the emergence of PFY/PSF and withdrew the proceedings initiated undue the impugned Show Cause Notice. 2. The Commissioner (Appeals), Central Excise Customs, Mumbai-VII, did not find any merits in the a .....

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..... d input credit on machine cleaning agents. Taking that into consideration thereafter the CCE (A) following the Tribunal s decisions on granting of input credit on lubricating oil and greases as an input, especially in the case of M/s. Madras Cements Ltd. v. CCE [2003 (159) E.L.T. 1026 (Tribunal) = 1999 (33) RLT 101 (CEGAT)], has granted the benefit. We find no material in the grounds taken by th .....

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