{"id":178937,"date":"2003-12-01T00:00:00","date_gmt":"2003-11-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-reliance-industries-ltd-on-1-december-2003"},"modified":"2016-07-19T17:42:40","modified_gmt":"2016-07-19T12:12:40","slug":"commissioner-of-central-excise-vs-reliance-industries-ltd-on-1-december-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-reliance-industries-ltd-on-1-december-2003","title":{"rendered":"Commissioner Of Central Excise vs Reliance Industries Ltd. on 1 December, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Reliance Industries Ltd. on 1 December, 2003<\/div>\n<div class=\"doc_bench\">Bench: M T K.D.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> 1. Heard both sides.\n<\/p>\n<p>2. The dispute in the instant appeal by the Revenue relates to availability of modvat credit on &#8216;lubricating oils&#8221; and &#8220;anti-seize agents&#8221;. In the grounds of appeal, it is claimed that the Commissioner (Appeals) has erred by placing reliance on the Tribunal&#8217;s order in respect of the respondents own case in order no. C-1\/305-314\/99\/WRB dated 19.1.2000. It is claimed that the Tribunal has erred in reaching the conclusion that credit is admissible.\n<\/p>\n<p>3.It is noticed that the correct approach for the Commissioner would have been to challenge the decision of the Tribunal before the appropriate authorities rather than filing this appeal against the order of the Commissioner (Appeals), which follows the Tribunal&#8217;s decision. It is also seen that the larger bench of the Tribunal in its decision reported at 2000 (38) RLT 718 <a href=\"\/doc\/128389\/\">(CCE, Meerut vs. Modi Rubber Ltd &amp; Others and U.P. State Sugar Corporation Ltd. &amp; Others<\/a> vs CCE, Allahabad &amp; Ors.) has held that lubricating oil and greases are eligible inputs prior to 1.3.1997, as their use in the machinery is in or in relation to manufacture of final products. In the instant case, the period involved is prior to 1.3.1997.\n<\/p>\n<p>4. On the basis of the above findings, I hold that the appeal filed by the Revenue is without any merit and the same is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Central Excise vs Reliance Industries Ltd. on 1 December, 2003 Bench: M T K.D. ORDER 1. Heard both sides. 2. The dispute in the instant appeal by the Revenue relates to availability of modvat credit on &#8216;lubricating oils&#8221; and &#8220;anti-seize agents&#8221;. In the grounds of appeal, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-178937","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Reliance Industries Ltd. on 1 December, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-reliance-industries-ltd-on-1-december-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Reliance Industries Ltd. on 1 December, 2003 - Free Judgements of Supreme Court &amp; 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