1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.17 OF 2002 The Commissioner of Central Excise. ...Applicant vs. M/s.Jajodia yarn (Pvt) Ltd. ...Respondent. --- Ms.S.V.Bharucha, for Applicant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 21st October,2008. P.C.:- 1. This application was admitted on 2.5.2005 on the following question of law; “Whether the CEGAT is right in holding that the lubricating oil is entitled to Modvat credit as input under the provisions of Rule 57A of Central Excise Rules, 1944 when the same is specifically excluded in Rule 57B(2) 2 by virtue of Notification No.6/97C.E(NT) dated 1.3.1997 ?” In this case Modvat claim of the respondent-assessee was allowed by following the decision of the tribunal in in the case “Commr.of Cus. & C.Ex., Meerut-I Vs. Modi Rubber Ltd., 2000(119) E.L.T. 197 (Tribunal-LB). The counsel for applicant fairly states that the decision in the case of “Modi Rubber Ltd.” has been accepted by the Revenue. In this view of the matter, nothing survives in this application. Hence, application is dismissed. Rule discharged. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)