https://www.taxtmi.com/caselaws?id=85517 Refractory bricks used to line an electric arc furnace were treated as constructional materials for the furnace, not as inputs consumed in or in relation to the manufacture of iron and steel products. Earlier decisions classifying refractories as part of the manufacturing apparatus were followed, while the reasoning on ramming mass was distinguished because it involved a different product and factual setting. The later inclusion of refractories under the capital goods category did not change the position for the period in dispute under the input rule. Modvat credit was therefore not admissible. en-us Wed, 10 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85517 Refractory bricks used to line an electric arc furnace were treated as constructional materials for the furnace, not as inputs consumed in or in relation to the manufacture of iron and steel products. Earlier decisions classifying refractories as part of the manufacturing apparatus were followed, while the reasoning on ramming mass was distinguished because it involved a different product and factual setting. The later inclusion of refractories under the capital goods category did not change the position for the period in dispute under the input rule. Modvat credit was therefore not admissible. Case-Laws Central Excise Wed, 10 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85517