https://www.taxtmi.com/caselaws?id=90984 Refractory cement used to line a furnace was treated as eligible for Modvat credit as capital goods under Rule 57Q. The Tribunal distinguished authorities relating to cement or steel structures used in furnace construction and to goods used only for kiln maintenance, finding those materials factually different from furnace lining. It also noted that credit had already been allowed on the same product in the appellant's earlier cases. On that basis, the product qualified for credit under Rule 57Q and the appellant succeeded. en-us Tue, 04 May 1999 00:00:00 +0530 Wed, 12 Oct 2011 19:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90984 Refractory cement used to line a furnace was treated as eligible for Modvat credit as capital goods under Rule 57Q. The Tribunal distinguished authorities relating to cement or steel structures used in furnace construction and to goods used only for kiln maintenance, finding those materials factually different from furnace lining. It also noted that credit had already been allowed on the same product in the appellant's earlier cases. On that basis, the product qualified for credit under Rule 57Q and the appellant succeeded. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90984