https://www.taxtmi.com/caselaws?id=105622 Modvat credit on silica mortar, ramming mass and fire clay mortars was treated as admissible inputs under Rule 57A because the issue had already been decided in favour of the assessee by earlier Tribunal rulings and the Calcutta High Court. Pending reference applications or appeals did not alter that position in the absence of any stay, so those decisions continued to hold the field. The contrary view in the impugned order was therefore unsustainable, and the credit claim was accepted. en-us Wed, 23 Jan 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105622 Modvat credit on silica mortar, ramming mass and fire clay mortars was treated as admissible inputs under Rule 57A because the issue had already been decided in favour of the assessee by earlier Tribunal rulings and the Calcutta High Court. Pending reference applications or appeals did not alter that position in the absence of any stay, so those decisions continued to hold the field. The contrary view in the impugned order was therefore unsustainable, and the credit claim was accepted. Case-Laws Central Excise Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105622