ALEMBIC GLASS INDUSTRIES Vs. CCE

JUDGEMENT

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

(2.) Modvat Credit was claimed on the following items and denied -

(3.) The appellants rely upon - (i) Shree Rayalaseema Alkalies and 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.