https://www.taxtmi.com/caselaws?id=98565 Castables and refractory bricks used as part of kiln structure and kiln lining in cement manufacture were treated as part of the plant and, under the inclusive definition in Rule 57Q, fell within capital goods eligible for Modvat credit. The analysis applied the statutory wording as it stood before Notification No. 14/96-C.E. (N.T.) and followed the cited precedent that items forming part of the plant and used in manufacture can qualify for credit. The conclusion stated that credit on these items was available even before 23-7-1996, and the denial of Modvat credit was not sustained. en-us Tue, 10 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 11:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98565 Castables and refractory bricks used as part of kiln structure and kiln lining in cement manufacture were treated as part of the plant and, under the inclusive definition in Rule 57Q, fell within capital goods eligible for Modvat credit. The analysis applied the statutory wording as it stood before Notification No. 14/96-C.E. (N.T.) and followed the cited precedent that items forming part of the plant and used in manufacture can qualify for credit. The conclusion stated that credit on these items was available even before 23-7-1996, and the denial of Modvat credit was not sustained. Case-Laws Central Excise Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98565