https://www.taxtmi.com/caselaws?id=84402 Refractory bricks used in furnace lining were treated as inputs used in or in relation to manufacture for Modvat purposes, because the Rule 57A enquiry focuses on use in manufacture and the applicable exclusion clause. The majority held that the bricks, though classifiable as ceramic products, were consumables used to prevent erosion of the furnace lining and were not merely parts of the furnace, giving the appellants a strong prima facie case for waiver of pre-deposit and stay of recovery. The dissenting member considered the bricks structurally different, part of the furnace, and outside the cited precedent, and would have rejected stay. en-us Fri, 05 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84402 Refractory bricks used in furnace lining were treated as inputs used in or in relation to manufacture for Modvat purposes, because the Rule 57A enquiry focuses on use in manufacture and the applicable exclusion clause. The majority held that the bricks, though classifiable as ceramic products, were consumables used to prevent erosion of the furnace lining and were not merely parts of the furnace, giving the appellants a strong prima facie case for waiver of pre-deposit and stay of recovery. The dissenting member considered the bricks structurally different, part of the furnace, and outside the cited precedent, and would have rejected stay. Case-Laws Central Excise Fri, 05 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84402