https://www.taxtmi.com/caselaws?id=73845 Modvat credit was treated as unavailable for ramming mass and Duplex Moulds because both were regarded as equipment or appliances used in manufacture rather than eligible inputs under Rule 57A. Credit on MS scrap could not be taken before the declaration under Rule 57G was filed and acknowledged, and the deemed credit order did not dispense with that statutory precondition. The text also notes that the duty demand required re-determination to remove overlap in the amounts recovered for ramming mass and MS scrap, so quantification had to be corrected even though the credit disallowance was sustained. en-us Tue, 23 Feb 1988 00:00:00 +0530 Fri, 03 Jun 2011 18:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73845 Modvat credit was treated as unavailable for ramming mass and Duplex Moulds because both were regarded as equipment or appliances used in manufacture rather than eligible inputs under Rule 57A. Credit on MS scrap could not be taken before the declaration under Rule 57G was filed and acknowledged, and the deemed credit order did not dispense with that statutory precondition. The text also notes that the duty demand required re-determination to remove overlap in the amounts recovered for ramming mass and MS scrap, so quantification had to be corrected even though the credit disallowance was sustained. Case-Laws Central Excise Tue, 23 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73845