MRF LIMITED Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) 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 appellants. However they requested to decide the matter on merits.

(3.) Shri Narashimha Murthy, learned JDR appearing for the Revenue submitted that the issue involved herein is no longer res -integra in view of the decison 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 the 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 June 1997 to July 1997.