https://www.taxtmi.com/caselaws?id=84802 Ramming mass and garnex board were treated as capable of qualifying as MODVAT inputs where they served a refractory lining function and were used in or in relation to the manufacture of iron and steel, so a referable question of law was considered to arise in favour of the assessee. Foundry grade slab was treated differently because it was used to measure temperature and was regarded as apparatus in the manufacturing process, placing it in the excluded category for MODVAT credit, so no referable question of law arose on that item. en-us Mon, 15 May 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84802 Ramming mass and garnex board were treated as capable of qualifying as MODVAT inputs where they served a refractory lining function and were used in or in relation to the manufacture of iron and steel, so a referable question of law was considered to arise in favour of the assessee. Foundry grade slab was treated differently because it was used to measure temperature and was regarded as apparatus in the manufacturing process, placing it in the excluded category for MODVAT credit, so no referable question of law arose on that item. Case-Laws Central Excise Mon, 15 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84802