https://www.taxtmi.com/caselaws?id=100412 Modvat credit was admissible on Indwool Ceramic Fibre Blanket because it was used as furnace lining and functioned to prevent heat escape, thereby supporting efficient manufacturing. The material's location and role showed it was integrally connected with the furnace and formed part or accessory of capital goods for credit purposes. Earlier Tribunal decisions on similar goods were followed. Credit was therefore upheld and the departmental challenge failed. en-us Thu, 06 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100412 Modvat credit was admissible on Indwool Ceramic Fibre Blanket because it was used as furnace lining and functioned to prevent heat escape, thereby supporting efficient manufacturing. The material's location and role showed it was integrally connected with the furnace and formed part or accessory of capital goods for credit purposes. Earlier Tribunal decisions on similar goods were followed. Credit was therefore upheld and the departmental challenge failed. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100412