https://www.taxtmi.com/caselaws?id=43561 Writ jurisdiction was held maintainable despite an alternative excise remedy where the dispute was interpretative, involved no disputed facts, and had recurring implications. Rule 57A was construed broadly to treat dolopatch mix, magnesite peas and ramming mass as inputs for steel ingot manufacture because they were duty-paid consumables used in the furnace and consumed in the process. The exclusion for machinery, plant, equipment, apparatus, tools and appliances was not extended to these chemicals, and ejusdem generis supported that narrow reading. Modvat credit was therefore allowable, the disallowance was unsustainable, and the excise order was quashed with consequential discharge of the bank guarantee and recourse to refund under Section 11B. en-us Fri, 08 Jan 1993 00:00:00 +0530 Fri, 24 Oct 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43561 Writ jurisdiction was held maintainable despite an alternative excise remedy where the dispute was interpretative, involved no disputed facts, and had recurring implications. Rule 57A was construed broadly to treat dolopatch mix, magnesite peas and ramming mass as inputs for steel ingot manufacture because they were duty-paid consumables used in the furnace and consumed in the process. The exclusion for machinery, plant, equipment, apparatus, tools and appliances was not extended to these chemicals, and ejusdem generis supported that narrow reading. Modvat credit was therefore allowable, the disallowance was unsustainable, and the excise order was quashed with consequential discharge of the bank guarantee and recourse to refund under Section 11B. Case-Laws Central Excise Fri, 08 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43561