https://www.taxtmi.com/caselaws?id=90491 Refractory ceramic goods, refractory cement, moulds for metals, metal carbides, glass mineral materials, rubber or plastics, and electro cast refractories used as furnace lining in glass manufacture were treated as eligible capital goods under Rule 57Q. The amendment extending Rule 57Q to refractories was regarded as clarificatory and applied to the relevant period. Concrete and mortar, however, were characterised as construction materials used for lining and upkeep of the furnace, not as capital goods for manufacture. Modvat credit was therefore available on the refractory items but not on concrete and mortar. en-us Tue, 02 Jun 1998 00:00:00 +0530 Fri, 07 Oct 2011 17:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90491 Refractory ceramic goods, refractory cement, moulds for metals, metal carbides, glass mineral materials, rubber or plastics, and electro cast refractories used as furnace lining in glass manufacture were treated as eligible capital goods under Rule 57Q. The amendment extending Rule 57Q to refractories was regarded as clarificatory and applied to the relevant period. Concrete and mortar, however, were characterised as construction materials used for lining and upkeep of the furnace, not as capital goods for manufacture. Modvat credit was therefore available on the refractory items but not on concrete and mortar. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90491