https://www.taxtmi.com/caselaws?id=84791 Modvat credit was treated as admissible for Portland cement because earlier appellate orders had already recognised the same input as eligible. By contrast, magnesite bricks, magnesite powder, ramming mass and D.B. magnesite used only as protective refractory materials were held ineligible, as they were not raw material, consumables or inputs directly used in manufacture; their use was merely incidental to the production process. The distinction turned on the functional nexus between the material and manufacture. Credit was therefore allowed for Portland cement only, while the claim for the refractory materials was denied. en-us Thu, 02 Dec 1993 00:00:00 +0530 Mon, 25 Jul 2011 16:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84791 Modvat credit was treated as admissible for Portland cement because earlier appellate orders had already recognised the same input as eligible. By contrast, magnesite bricks, magnesite powder, ramming mass and D.B. magnesite used only as protective refractory materials were held ineligible, as they were not raw material, consumables or inputs directly used in manufacture; their use was merely incidental to the production process. The distinction turned on the functional nexus between the material and manufacture. Credit was therefore allowed for Portland cement only, while the claim for the refractory materials was denied. Case-Laws Central Excise Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84791