Per JyotiBalasundaram - The issue of eligibility to Modvat credit of Fire Bricks and Dead Burnt Magnesite used in the manufacture of steel arises for determination in the above appeal filed by the Department against the order of the Collector (Appeals), New Delhi. The authorities below had extended modvat credit on these two items treating them as inputs for the manufacture of steel. The case of the Department is that these items are not consumable inputs, do not form-part of the finished product, and require frequent replacement and, therefore, form a part of machinery or equipment for producing final product and hence excluded from the benefit of modvat in terms of Explanation 1 (b)toRule57Aof the CESA, 1944. On the other hand the respondents contend that the items are consumable inputs used in the manufacture of steel; they are use to line the electric are furnace and serve the Same purpose as ramming mass. In fact, the Fire Bricks are nothing but a solidified form of ramming mass and applying the ratio of the Hon'ble Calcutta High Court in the case of Singh Alloys & Steel Ltd. Vs. Assistant Collector of Central Excise reported in 1993 (66) ELT 594 (Cal), extending modvat t