https://www.taxtmi.com/caselaws?id=86039 Modvat credit was treated as admissible on hot tops because the Tribunal followed its earlier view in the assessee's own case and found no basis to depart from it. Refractory bricks were held not to qualify as inputs under the Modvat scheme, so credit on that basis was denied. An alternative claim for refractory goods as capital goods also failed because the declaration was filed belatedly and the claim was not made clearly under the appropriate rule. The result was that relief was confined to hot tops, while the claims for refractory goods were rejected as both inputs and capital goods. en-us Wed, 30 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86039 Modvat credit was treated as admissible on hot tops because the Tribunal followed its earlier view in the assessee's own case and found no basis to depart from it. Refractory bricks were held not to qualify as inputs under the Modvat scheme, so credit on that basis was denied. An alternative claim for refractory goods as capital goods also failed because the declaration was filed belatedly and the claim was not made clearly under the appropriate rule. The result was that relief was confined to hot tops, while the claims for refractory goods were rejected as both inputs and capital goods. Case-Laws Central Excise Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86039