https://www.taxtmi.com/caselaws?id=94761 Refractory and lining materials used in a furnace were treated as accessories for Modvat credit under Rule 57Q because they lined and protected the furnace, bridged brick gaps, improved efficiency, and prevented leakage. They were not construction materials for erecting the furnace, but items essential to the effective functioning and maintenance of installed machinery. A broad reading of the entry was adopted, and the later express inclusion of refractory materials was treated as clarificatory rather than as evidence of prior exclusion. On that basis, the materials qualified for credit. en-us Wed, 29 Apr 1998 00:00:00 +0530 Sat, 03 Dec 2011 16:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94761 Refractory and lining materials used in a furnace were treated as accessories for Modvat credit under Rule 57Q because they lined and protected the furnace, bridged brick gaps, improved efficiency, and prevented leakage. They were not construction materials for erecting the furnace, but items essential to the effective functioning and maintenance of installed machinery. A broad reading of the entry was adopted, and the later express inclusion of refractory materials was treated as clarificatory rather than as evidence of prior exclusion. On that basis, the materials qualified for credit. Case-Laws Central Excise Wed, 29 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94761