https://www.taxtmi.com/caselaws?id=89729 Refractory bricks used to line a furnace were not eligible for Modvat credit as inputs under Rule 57A for the period before 1-3-1994 because they formed part of the furnace structure and were not used as inputs in relation to manufacture of the notified products. The allowance for ramming mass could not be extended to refractory bricks merely because both were used with the furnace. Items constituting plant and machinery, or their parts, were outside the scope of inputs under Rule 57A, and credit under Rule 57Q arose only from 1-3-1994 when capital goods provisions were introduced. Modvat credit was therefore not admissible for the earlier period. en-us Wed, 06 Aug 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89729 Refractory bricks used to line a furnace were not eligible for Modvat credit as inputs under Rule 57A for the period before 1-3-1994 because they formed part of the furnace structure and were not used as inputs in relation to manufacture of the notified products. The allowance for ramming mass could not be extended to refractory bricks merely because both were used with the furnace. Items constituting plant and machinery, or their parts, were outside the scope of inputs under Rule 57A, and credit under Rule 57Q arose only from 1-3-1994 when capital goods provisions were introduced. Modvat credit was therefore not admissible for the earlier period. Case-Laws Central Excise Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89729