https://www.taxtmi.com/caselaws?id=80396 The appeal was allowed for acetylene gas and flourspar, deeming them eligible for MODVAT credit as they are integral to the manufacturing process. However, the appeal was rejected for refractory ramming mass, fireclay, binders, sleeves, and graphite stopper head, denying MODVAT credit for these items as they were considered either consumables or not directly involved in the manufacturing process. en-us Fri, 01 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80396 The appeal was allowed for acetylene gas and flourspar, deeming them eligible for MODVAT credit as they are integral to the manufacturing process. However, the appeal was rejected for refractory ramming mass, fireclay, binders, sleeves, and graphite stopper head, denying MODVAT credit for these items as they were considered either consumables or not directly involved in the manufacturing process. Case-Laws Central Excise Fri, 01 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80396