https://www.taxtmi.com/caselaws?id=88628 Refractory bricks and refractory goods used to line a furnace in the manufacture of continuous cast iron bars were treated as eligible for Modvat credit. The analysis notes that prior Tribunal and High Court precedent had accepted similar material as qualifying, and that earlier Tribunal views allowed the goods under Rule 57A while later views treated refractory bricks as capital goods under Rule 57Q. The decisive point was entitlement to Modvat benefit itself, so the precise provision under which credit was granted did not defeat the claim. The assessee was therefore entitled to credit. en-us Mon, 13 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88628 Refractory bricks and refractory goods used to line a furnace in the manufacture of continuous cast iron bars were treated as eligible for Modvat credit. The analysis notes that prior Tribunal and High Court precedent had accepted similar material as qualifying, and that earlier Tribunal views allowed the goods under Rule 57A while later views treated refractory bricks as capital goods under Rule 57Q. The decisive point was entitlement to Modvat benefit itself, so the precise provision under which credit was granted did not defeat the claim. The assessee was therefore entitled to credit. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88628