https://www.taxtmi.com/caselaws?id=76001 Modvat credit under Rule 57A was admissible on refractory bricks used as constructional material for lining a furnace and forming an essential part of it. Rule 57A allows credit on duty-paid inputs used in or in relation to manufacture, directly or indirectly, while Rule 57B excludes machines, equipment, tools and capital goods. The bricks were treated as inputs used in relation to manufacture, not as machinery or capital goods, and the assessee was entitled to credit on that basis. en-us Thu, 18 Mar 2010 00:00:00 +0530 Sat, 29 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76001 Modvat credit under Rule 57A was admissible on refractory bricks used as constructional material for lining a furnace and forming an essential part of it. Rule 57A allows credit on duty-paid inputs used in or in relation to manufacture, directly or indirectly, while Rule 57B excludes machines, equipment, tools and capital goods. The bricks were treated as inputs used in relation to manufacture, not as machinery or capital goods, and the assessee was entitled to credit on that basis. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76001