https://www.taxtmi.com/caselaws?id=94273 Modvat credit was held admissible on magnesia carbon bricks, refractory items and clean flow under Rule 57A because refractory bricks were not excluded by the Explanation to that rule and were treated as inputs. The Tribunal followed its earlier view on refractory bricks and held that credit could not be denied merely because the Department had not accepted that precedent or had sought reference. It also applied its prior decision treating clean flow as an eligible input. Credit was therefore allowed on all the items in question and the Department's challenge failed. en-us Tue, 07 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94273 Modvat credit was held admissible on magnesia carbon bricks, refractory items and clean flow under Rule 57A because refractory bricks were not excluded by the Explanation to that rule and were treated as inputs. The Tribunal followed its earlier view on refractory bricks and held that credit could not be denied merely because the Department had not accepted that precedent or had sought reference. It also applied its prior decision treating clean flow as an eligible input. Credit was therefore allowed on all the items in question and the Department's challenge failed. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94273