Appellate Tribunal allows Modvat Credit for Whytheat as refractory material under Rule 57Q

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of the assessee regarding Modvat Credit for Whytheat used as refractory material. The Tribunal held that Whytheat is eligible for credit under Rule 57Q of Central Excise Rules, 1944, granting relief to the appellant by setting aside the impugned order.

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The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of the assessee regarding Modvat Credit of Rs.5,53,378/- for Whytheat used as refractory material for lining rotary kiln to manufacture cement clinker. The Tribunal held that Whytheat is eligible for credit under Rule 57Q of Central Excise Rules, 1944 prior to 23.7.96, based on a previous decision. The impugned order was set aside, granting relief to the appellant.

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