https://www.taxtmi.com/caselaws?id=100555 Fire bricks used to line an electric arc furnace were treated by the majority as consumable refractories, not raw material for steel or part of the molten metal bath, and were therefore outside Modvat credit under Rule 57A because the statutory exclusion covered machinery, plant, equipment and similar manufacturing apparatus. The majority distinguished ramming mass on chemical composition and use, while the dissent regarded the bricks as constructional material forming an integral part of the furnace and thus excluded. On the majority view, fire bricks qualified for credit and the Revenue's challenge failed; the allowance of credit on dead burnt magnesite remained undisturbed. en-us Tue, 21 Feb 1995 00:00:00 +0530 Thu, 02 Feb 2012 18:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100555 Fire bricks used to line an electric arc furnace were treated by the majority as consumable refractories, not raw material for steel or part of the molten metal bath, and were therefore outside Modvat credit under Rule 57A because the statutory exclusion covered machinery, plant, equipment and similar manufacturing apparatus. The majority distinguished ramming mass on chemical composition and use, while the dissent regarded the bricks as constructional material forming an integral part of the furnace and thus excluded. On the majority view, fire bricks qualified for credit and the Revenue's challenge failed; the allowance of credit on dead burnt magnesite remained undisturbed. Case-Laws Central Excise Tue, 21 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100555