https://www.taxtmi.com/caselaws?id=91562 Refractory bricks used to repair and construct a furnace were treated as parts of capital goods employed in manufacture, and the broad wording of Rule 57Q was held to cover machines, machinery, plant, equipment, and their components, spares and accessories. Credit could not be denied merely because the furnace was fixed at site or not separately classifiable as dutiable goods, since the rule contained no express exclusion for such parts. The bricks therefore qualified for Modvat credit as capital goods, and the denial of credit was set aside. en-us Wed, 14 May 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91562 Refractory bricks used to repair and construct a furnace were treated as parts of capital goods employed in manufacture, and the broad wording of Rule 57Q was held to cover machines, machinery, plant, equipment, and their components, spares and accessories. Credit could not be denied merely because the furnace was fixed at site or not separately classifiable as dutiable goods, since the rule contained no express exclusion for such parts. The bricks therefore qualified for Modvat credit as capital goods, and the denial of credit was set aside. Case-Laws Central Excise Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91562