https://www.taxtmi.com/caselaws?id=92863 Goods used for lining, maintenance or replacement in furnaces, ladles and allied machinery were treated as maintenance materials rather than inputs used in or in relation to manufacture. Materials that merely keep machinery functional and do not enter the manufacturing stream do not qualify for Modvat credit under Rule 57A. On that basis, the goods were held ineligible for credit, and no question of law was found to arise for reference. en-us Thu, 27 Jun 1991 00:00:00 +0530 Sat, 05 Nov 2011 16:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92863 Goods used for lining, maintenance or replacement in furnaces, ladles and allied machinery were treated as maintenance materials rather than inputs used in or in relation to manufacture. Materials that merely keep machinery functional and do not enter the manufacturing stream do not qualify for Modvat credit under Rule 57A. On that basis, the goods were held ineligible for credit, and no question of law was found to arise for reference. Case-Laws Central Excise Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92863