Alembic Glass Industries Vs. Cce

Alembic Glass Industries vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 10, 2003

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Citation: sooperkanoon.com/32197
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S.
Decided On: Sep 10, 2003
Subject: MRTP

Case Summary

AI-generated summary - not the official court judgment text.

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

Alembic Glass Industries

Respondent

Cce

Legal References

Reported In: (2003)(111)LC715Tri(Mum.)bai

Excerpt

1. these appeals are being disposed off by the common order since the issue is common. (i) emklo - 150: - it is used in various parts of machinery through hydrolic pump. (iii) cynder ic 680 (steam cylinder oil): - it is used in p.t.u. box which is attached with shear feeder mechanism which drives the shear. the function of the oil is to keep the mechanism in working. (iv) nilev - 40 (fire polishing): - it is used to avoid over heating at the time of fire polish. (vi) grease w. b.: - it is applied in all the bearing and spare parts to avoid friction. as it was found that the use of the items was mainly as lubricants for better operation of machinery and not in relation to manufacture of final product.3. the appellants rely upon - (i) shree rayalaseema alkalies & allied chem. ltd. 2002 (149) elt 962 : 2002 (103) ecr 866 (t) (ii) modi rubber ltd. 2000 (199) elt 197 (lb) : 2000 (92) ecr 333 (t) (iii) a.k.automatics , which hold the eligibility of lubricating oils, greases and cutting oils as inputs under rule 57a. nothing contrary has been shown by revenue.4. following these earlier decision of this tribunal & the admitted natures use of the items, the present appeals are required to be allowed after setting aside the impugned order.

Full Judgment

1. These appeals are being disposed off by the common order since the issue is common.

(i) EMKLO - 150: - It is used in various parts of machinery through Hydrolic pump.

(iii) Cynder IC 680 (Steam Cylinder Oil): - It is used in P.T.U. Box which is attached with Shear Feeder mechanism which drives the shear. The function of the oil is to keep the mechanism in working.

(iv) Nilev - 40 (Fire Polishing): - It is used to avoid over heating at the time of fire polish.

(vi) Grease W. B.: - It is applied in all the bearing and spare parts to avoid friction.

As it was found that the use of the items was mainly as lubricants for better operation of machinery and not in relation to manufacture of final product.

3. The appellants rely upon - (i) Shree Rayalaseema Alkalies & Allied Chem. Ltd. 2002 (149) ELT 962 : 2002 (103) ECR 866 (T) (ii) Modi Rubber Ltd. 2000 (199) ELT 197 (LB) : 2000 (92) ECR 333 (T) (iii) A.K.Automatics , which hold the eligibility of Lubricating Oils, Greases and Cutting Oils as inputs under Rule 57A. Nothing contrary has been shown by Revenue.

4. Following these earlier decision of this Tribunal & the admitted natures use of the items, the present appeals are required to be allowed after setting aside the impugned order.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Alembic Glass Industries vs Cce Same Subject MRTP Same Judge S T S.S.