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of <h1>Karnataka High Court: Modvat credit allowed for ramming mass used in furnace lining. Tax Revision Case settled.</h1> The High Court of Karnataka at Bangalore ruled in favor of the petitioner, allowing Modvat credit for ramming mass used in furnace lining as an input for ... Modvat The High Court of Karnataka at Bangalore ruled in favor of the petitioner regarding the availability of Modvat credit for ramming mass used in furnace lining for manufacturing finished products under Rule 57-A of the Central Excise Rules, 1944. The decision was based on a previous Division Bench ruling that categorized the substance as an input, allowing for Modvat credit. The Tax Revision Case (TRC) was disposed of with no costs.
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