https://www.taxtmi.com/caselaws?id=87436 Notification No. 217/86-C.E. was not confined to Modvat users, and filing a declaration under Rule 57G(1) was not a condition for availing its exemption. Procedural requirements under the Modvat scheme could not be imported to deny relief under the notification. Refractory bricks and mortars used captively in manufacture, including for lining furnaces, were also not treated as machinery, equipment or similar excluded items. On that construction, the captive use of the refractory goods remained eligible for the notification's benefit, and the departmental demand was set aside with consequential relief. en-us Wed, 29 Oct 1997 00:00:00 +0530 Tue, 06 Sep 2011 10:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87436 Notification No. 217/86-C.E. was not confined to Modvat users, and filing a declaration under Rule 57G(1) was not a condition for availing its exemption. Procedural requirements under the Modvat scheme could not be imported to deny relief under the notification. Refractory bricks and mortars used captively in manufacture, including for lining furnaces, were also not treated as machinery, equipment or similar excluded items. On that construction, the captive use of the refractory goods remained eligible for the notification's benefit, and the departmental demand was set aside with consequential relief. Case-Laws Central Excise Wed, 29 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87436