https://www.taxtmi.com/caselaws?id=94177 Eligibility to Modvat credit under Rule 57A was examined item-wise for explosives, grinding media, cylpebs, refractories, steel castings, ball bearings, electrodes, refractory cement and rubber articles by testing whether they were inputs or excluded capital goods. The Tribunal treated explosives and grinding media as already part of higher-level reference controversy, treated cylpebs as akin to grinding media, considered refractories and refractory cement as furnace-lining materials previously held ineligible, and noted that parts such as steel castings, ball bearings and rubber articles had also raised referable questions in other matters. Welding electrodes, distinguished from consumed process electrodes, also raised a referable question of law. The Revenue's reference application was allowed and the questions were referred to the High Court. en-us Tue, 28 Apr 1998 00:00:00 +0530 Sat, 19 Nov 2011 16:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94177 Eligibility to Modvat credit under Rule 57A was examined item-wise for explosives, grinding media, cylpebs, refractories, steel castings, ball bearings, electrodes, refractory cement and rubber articles by testing whether they were inputs or excluded capital goods. The Tribunal treated explosives and grinding media as already part of higher-level reference controversy, treated cylpebs as akin to grinding media, considered refractories and refractory cement as furnace-lining materials previously held ineligible, and noted that parts such as steel castings, ball bearings and rubber articles had also raised referable questions in other matters. Welding electrodes, distinguished from consumed process electrodes, also raised a referable question of law. The Revenue's reference application was allowed and the questions were referred to the High Court. Case-Laws Central Excise Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94177