https://www.taxtmi.com/caselaws?id=87164 The appeal was disposed of with the decision to allow Modvat credit on refractories based on precedents, following the Tribunal's Larger Bench decision. However, the decision on Hot Tops was remanded for further consideration due to the crucial function of maintaining temperature levels, requiring clarification on their eligibility for Modvat credit. The judge referenced previous cases and set aside the decision on Hot Tops, directing a fresh assessment by the original authority considering the function and purpose of Hot Tops in the manufacturing process. en-us Fri, 23 May 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87164 The appeal was disposed of with the decision to allow Modvat credit on refractories based on precedents, following the Tribunal's Larger Bench decision. However, the decision on Hot Tops was remanded for further consideration due to the crucial function of maintaining temperature levels, requiring clarification on their eligibility for Modvat credit. The judge referenced previous cases and set aside the decision on Hot Tops, directing a fresh assessment by the original authority considering the function and purpose of Hot Tops in the manufacturing process. Case-Laws Central Excise Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87164