Modvat credit not to be denied on lubricating base oils used in the manufacture of lubricating oils and greases during the period 01.03.97 to 31.8.97

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..... under rule 57A of Central Excise Rules, 1944 during period 01.03.1997 to 31.08.1997 - Regarding. It has been brought to the notice of the Central Board of Excise Customs that field formations are denying Modvat Credit under rule 57A of the Central Excise Rules, 1944 on lubricating base oils, when used as inputs in factory for further manufacture of final product during the period 01.03.1997 to .....

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