https://www.taxtmi.com/caselaws?id=80045 Refractory bricks and other refractory materials used to line furnaces, ladles and allied equipment in steel manufacture were held to fall outside MODVAT credit under Rule 57A. Although they provided heat and corrosion resistance and may have some incidental effect on the manufacturing process, their dominant character was that of constructional or maintenance material associated with machinery and equipment, not an input used in or in relation to the manufacture of steel. Technical literature and cited precedents did not alter that conclusion, and the credit disallowance was upheld. en-us Tue, 04 Jul 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80045 Refractory bricks and other refractory materials used to line furnaces, ladles and allied equipment in steel manufacture were held to fall outside MODVAT credit under Rule 57A. Although they provided heat and corrosion resistance and may have some incidental effect on the manufacturing process, their dominant character was that of constructional or maintenance material associated with machinery and equipment, not an input used in or in relation to the manufacture of steel. Technical literature and cited precedents did not alter that conclusion, and the credit disallowance was upheld. Case-Laws Central Excise Tue, 04 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80045