https://www.taxtmi.com/caselaws?id=88915 Cerwool pads used as furnace lining were treated as eligible Modvat goods because insulating material integral to the efficient functioning of a furnace can qualify as an accessory, component or part of capital goods, even before a later amendment expressly refers to refractories. The aluminium oxide grains issue could not be finally resolved on the existing record because the manner of use and the role they played in manufacture were unclear, so the matter was sent back for fresh examination by the appellate authority. en-us Thu, 02 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88915 Cerwool pads used as furnace lining were treated as eligible Modvat goods because insulating material integral to the efficient functioning of a furnace can qualify as an accessory, component or part of capital goods, even before a later amendment expressly refers to refractories. The aluminium oxide grains issue could not be finally resolved on the existing record because the manner of use and the role they played in manufacture were unclear, so the matter was sent back for fresh examination by the appellate authority. Case-Laws Central Excise Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88915