COMMISSIONER OF CENTRAL EXCISE, Vs. MRF LTD.

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue. Whether HSD oil is eligible input in terms of Rule 57A of Central Excise Rules, 1944 to avail Modvat credit is an issue to be considered in this case.

(2.) WHEN the matter was called none appeared on behalf of the Respondents. However they requested to decide the matter on merits.

(3.) SHRI Narasimha Murthy, learned JDR for the Revenue submitted that the issue involved herein is no longer res -integra in view of the decision of the Tribunal (Larger Bench) in the case of Chemo Pulp Tissues v. Commissioner of Central Excise, Meerut reported in 2000 (119) ELT 715 (Tribunal -LB). In that case it was held that HSD oil not admissible for benefit of credit for the period from 16 -3 -1995 to 12 -5 -2000 in terms of clause (1) of Section 112 of the Finance Act, 2000. He said that the period involved in the instant case is from August 1995 to February 1996. In the facts and circumstances of the case and the issue involved herein has already been considered and concluded by the Tribunal (Larger Bench), following the same I accept the plea of the Revenue. Accordingly the appeal filed by the Department is allowed.