https://www.taxtmi.com/caselaws?id=90492 Refractory ceramic goods, refractory cement, moulds for metals, metal carbides, glass mineral materials, rubber or plastics, and electro cast refractories were treated as furnace components or lining material, and the clarificatory amendment to Rule 57Q was read as extending Modvat credit to such capital goods; credit was therefore allowed for these items. Concrete and mortar were treated as construction materials used for lining and upkeep of the furnace, not as capital goods, and credit was denied for them. The result was allowance of Modvat credit for the refractory-related items and rejection only for 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=90492 Refractory ceramic goods, refractory cement, moulds for metals, metal carbides, glass mineral materials, rubber or plastics, and electro cast refractories were treated as furnace components or lining material, and the clarificatory amendment to Rule 57Q was read as extending Modvat credit to such capital goods; credit was therefore allowed for these items. Concrete and mortar were treated as construction materials used for lining and upkeep of the furnace, not as capital goods, and credit was denied for them. The result was allowance of Modvat credit for the refractory-related items and rejection only for concrete and mortar. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90492