https://www.taxtmi.com/caselaws?id=85088 Super refractory (cement) used to fix refractories in reactors, with its declared use and classification undisputed, was treated as a consumable input used in relation to manufacture and MODVAT credit was allowed. Super refractory bricks (fired) were denied credit because the binding majority view on refractory bricks was applied, and the contrary minority reasoning was not accepted. Fibre glass filter bags were also denied credit because they were used for filtration as ancillary items with the filter press and were treated as falling within the exclusion clause. The order was modified only to allow credit for super refractory (cement). en-us Tue, 12 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85088 Super refractory (cement) used to fix refractories in reactors, with its declared use and classification undisputed, was treated as a consumable input used in relation to manufacture and MODVAT credit was allowed. Super refractory bricks (fired) were denied credit because the binding majority view on refractory bricks was applied, and the contrary minority reasoning was not accepted. Fibre glass filter bags were also denied credit because they were used for filtration as ancillary items with the filter press and were treated as falling within the exclusion clause. The order was modified only to allow credit for super refractory (cement). Case-Laws Central Excise Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85088