COMMISSIONER OF C. EX. Vs. HILTON ROULUNDS LTD.

JUDGEMENT

(1.) REVENUE filed this appeal against the order -in -appeal dated 7 -7 -1999 passed by the Commissioner of Central Excise (Appeals).

(2.) IN the impugned order, the benefit of Modvat credit in respect of flex oil and lubricating oil was allowed to the respondents.

(3.) LD . DR, appearing on behalf of the revenue submits that flex oil and lubricating oil are not inputs in terms of Rule 57A of the Central Excise Rules and these are not used in or in relation to the manufacture of the final product and these are used merely for maintenance of machinery.