https://www.taxtmi.com/caselaws?id=87756 Refractory bricks and binding accessories used in an electric arc furnace were treated as parts of machinery or furnace installation, so they were not excluded from Modvat eligibility under Rule 57A. The assessee's omission to file a declaration under Rule 57G(1) did not defeat the claim in the special facts, because relevant particulars had already been furnished under Rule 57T for capital goods treatment and contemporaneous Tribunal decisions made Rule 57A relief impracticable to claim earlier. Rule 57Q was left undecided. Modvat credit was therefore admissible and the demand confirmations could not be sustained. en-us Thu, 27 Mar 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87756 Refractory bricks and binding accessories used in an electric arc furnace were treated as parts of machinery or furnace installation, so they were not excluded from Modvat eligibility under Rule 57A. The assessee's omission to file a declaration under Rule 57G(1) did not defeat the claim in the special facts, because relevant particulars had already been furnished under Rule 57T for capital goods treatment and contemporaneous Tribunal decisions made Rule 57A relief impracticable to claim earlier. Rule 57Q was left undecided. Modvat credit was therefore admissible and the demand confirmations could not be sustained. Case-Laws Central Excise Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87756