https://www.taxtmi.com/caselaws?id=104542 Modvat credit was found admissible on Ramming Mass, Tundish Board, Lancing Pipe, Foundry Fluxes and Automatic Starter. The appellate authority's grant of credit was upheld because it had relied on earlier Tribunal decisions, and the mere filing of reference applications by the Revenue did not suspend the operation of those decisions. On the facts, the goods were accepted as eligible inputs and no infirmity was found in allowing credit, so the Revenue's challenge failed. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 14:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104542 Modvat credit was found admissible on Ramming Mass, Tundish Board, Lancing Pipe, Foundry Fluxes and Automatic Starter. The appellate authority's grant of credit was upheld because it had relied on earlier Tribunal decisions, and the mere filing of reference applications by the Revenue did not suspend the operation of those decisions. On the facts, the goods were accepted as eligible inputs and no infirmity was found in allowing credit, so the Revenue's challenge failed. Case-Laws Central Excise Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104542