https://www.taxtmi.com/caselaws?id=86676 Modvat credit was held admissible on refractory bricks, refractory mortars and fibre bricks used in an electric arc furnace for manufacture of steel castings and steel ingots/billets. The Tribunal followed earlier decisions, including a Larger Bench ruling and a Calcutta High Court decision, which treated such refractory materials as inputs used in the manufacturing process. On that basis, the denial of credit by the lower authorities was found unsustainable, and the materials were accepted as eligible inputs for Modvat purposes. en-us Wed, 23 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86676 Modvat credit was held admissible on refractory bricks, refractory mortars and fibre bricks used in an electric arc furnace for manufacture of steel castings and steel ingots/billets. The Tribunal followed earlier decisions, including a Larger Bench ruling and a Calcutta High Court decision, which treated such refractory materials as inputs used in the manufacturing process. On that basis, the denial of credit by the lower authorities was found unsustainable, and the materials were accepted as eligible inputs for Modvat purposes. Case-Laws Central Excise Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86676