Ceramic plates qualify for Modvat credit as capital goods where treated as refractory material or furnace accessories.

Ceramic plates were treated as eligible for Modvat credit as capital goods under Rule 57Q because they were found to be refractory material, or alternatively spares and accessories of furnaces. On that basis, the appellate order allowing credit was found sustainable, and the Revenue's challenge failed. The operative point is that the item's classification within the relevant capital goods description brought it within Rule 57Q eligibility for Modvat credit.

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Issues: Whether ceramic plates were eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules.

Analysis: The item was found to be a refractory material and to fall within the description of refractory material or as spares and accessories of furnaces. On that basis, the item was treated as covered by Rule 57Q. No infirmity was found in the appellate order allowing Modvat credit.

Conclusion: The eligibility of ceramic plates as capital goods for Modvat credit was upheld and the Revenue's challenge failed.

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