Modvat credit for refractory inputs upheld where prior High Court precedent already covered eligibility and no referable question survived.

Modvat credit on mortar, castable powder, refractory, ramming mass, foundry flux and chemicals was treated as admissible under Rule 57A of the Central Excise Rules, 1944 because the issue was already covered by an earlier Division Bench ruling of the same High Court. On that basis, no referable question of law was found to survive from the Tribunal's order under Section 35G of the Central Excise Act, 1944, and the question was answered against the Department and in favour of the assessee.

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Issues: Whether Modvat credit on mortar, castable powder, refractory, ramming mass, foundry flux and chemicals was available under Rule 57A of the Central Excise Rules, 1944.

Analysis: The issue was stated to be squarely covered by an earlier Division Bench decision of the same Court holding that such inputs were eligible for Modvat credit. In that view, no referable question of law survived from the Tribunal's order for consideration under Section 35G of the Central Excise Act, 1944.

Conclusion: Modvat credit was held to be available, the question was answered against the Department and in favour of the assessee, and the petition was dismissed.

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