https://www.taxtmi.com/caselaws?id=86554 Modvat credit was held inadmissible on refractory items used for arc furnace lining, maintenance and repair because they were treated as materials of construction or maintenance of the furnace, not as inputs in the manufacture of steel ingots or billets. The applicable Rule 57A exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was construed to cover self-contained, complete units, and not mere parts unless the part itself is a complete unit. On that interpretation, the disputed goods fell within the exclusion and credit was denied in favour of the Revenue. en-us Wed, 15 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86554 Modvat credit was held inadmissible on refractory items used for arc furnace lining, maintenance and repair because they were treated as materials of construction or maintenance of the furnace, not as inputs in the manufacture of steel ingots or billets. The applicable Rule 57A exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was construed to cover self-contained, complete units, and not mere parts unless the part itself is a complete unit. On that interpretation, the disputed goods fell within the exclusion and credit was denied in favour of the Revenue. Case-Laws Central Excise Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86554