https://www.taxtmi.com/caselaws?id=99350 Ceramic tiles used in a factory for flooring and wall purposes were held not to be refractory materials, so they did not qualify as capital goods eligible for credit under Rule 57Q of the Central Excise Rules, 1944. The operative test was the actual use and character of the goods: flooring and wall tiles did not fall within the specified capital goods categories. Credit on the ceramic tiles was therefore not admissible, and the appeal was rejected. en-us Thu, 30 Nov 2000 00:00:00 +0530 Fri, 27 Jan 2012 10:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99350 Ceramic tiles used in a factory for flooring and wall purposes were held not to be refractory materials, so they did not qualify as capital goods eligible for credit under Rule 57Q of the Central Excise Rules, 1944. The operative test was the actual use and character of the goods: flooring and wall tiles did not fall within the specified capital goods categories. Credit on the ceramic tiles was therefore not admissible, and the appeal was rejected. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99350