Cce, Raipur Vs. M/S. H.E.G. Ltd. - Court Judgment

Excerpt:
1. the matter was called.none appeared for the respondents, m/s.h.e.g.ltd. a notice for today's hearing was sent on 23.1.20001.2. the respondents have filed cross objections and have relied upon the tribunal's larger bench decision in the case of commissioner of central excise, meerut vs. modi rubber ltd.- 2000 (119) elt 197 (tribunal-larger bench).3. i have heard shri s.c. pushkarana, jdr and have gone through the records.4. i find that the commissioner of central excise (appeals) had relied upon this tribunal's larger lubricating oil/grease used for lubricating machine was an admissible input under rule 57 a of the central excise rules.6. as the matter is already covered by the aforementioned decision of the tribunal and the ld. commissioner of central excise (appeals) had also followed the same decision of the tribunal, i do not find any merit in this appeal by the revenue and the same is rejected. ordered accordingly.

Judgment:
1. The matter was called.None appeared for the respondents, M/S.h.e.g.Ltd. A notice for today's hearing was sent on 23.1.20001.

2. The respondents have filed cross objections and have relied upon the Tribunal's Larger Bench decision in the case of Commissioner of Central Excise, Meerut Vs. Modi Rubber Ltd.- 2000 (119) ELT 197 (Tribunal-Larger Bench).

3. I have heard Shri S.C. Pushkarana, JDR and have gone through the records.

4. I find that the Commissioner of Central Excise (Appeals) had relied upon this Tribunal's Larger lubricating oil/grease used for lubricating machine was an admissible input under Rule 57 A of the Central Excise Rules.

6. As the matter is already covered by the aforementioned decision of the Tribunal and the ld. Commissioner of Central Excise (Appeals) had also followed the same decision of the Tribunal, I do not find any merit in this appeal by the Revenue and the same is rejected. Ordered accordingly.