https://www.taxtmi.com/caselaws?id=94502 Refractory bricks were treated as inputs used in the manufacture of final products on the basis of existing High Court authority, while conveyor belts were regarded as material handling equipment essential to the manufacturing process and therefore within capital goods. Through flow mixers were treated as pollution control equipment, and controlling precedent had already recognised such equipment as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. Because these questions were already settled by binding judicial decisions and no contrary view was shown, the reference application was rejected. en-us Wed, 22 Dec 1999 00:00:00 +0530 Wed, 23 Nov 2011 10:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94502 Refractory bricks were treated as inputs used in the manufacture of final products on the basis of existing High Court authority, while conveyor belts were regarded as material handling equipment essential to the manufacturing process and therefore within capital goods. Through flow mixers were treated as pollution control equipment, and controlling precedent had already recognised such equipment as capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. Because these questions were already settled by binding judicial decisions and no contrary view was shown, the reference application was rejected. Case-Laws Central Excise Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94502