https://www.taxtmi.com/caselaws?id=97125 Modvat credit was considered for White Heat C Special and unmachined castings. White Heat C Special was argued to fall under Rule 57A rather than Rule 57Q, but the analysis stated that duty-paid credit was available in any event, so the item qualified for credit. Unmachined castings used in the kiln discharge were treated as necessary for operation at high temperature, supporting their eligibility for Modvat credit. Credit was therefore admissible on both items, and the appeal was found without merit. en-us Mon, 04 Jun 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97125 Modvat credit was considered for White Heat C Special and unmachined castings. White Heat C Special was argued to fall under Rule 57A rather than Rule 57Q, but the analysis stated that duty-paid credit was available in any event, so the item qualified for credit. Unmachined castings used in the kiln discharge were treated as necessary for operation at high temperature, supporting their eligibility for Modvat credit. Credit was therefore admissible on both items, and the appeal was found without merit. Case-Laws Central Excise Mon, 04 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97125