https://www.taxtmi.com/caselaws?id=105331 Modvat credit was admissible on refractory and insulating materials used in furnace, ladle, riser and moulding operations, as well as on oxygen gas used for oxidation and cutting in production. Prior Tribunal decisions had treated such items as eligible inputs under Rule 57A, and where relevant as capital goods under Rule 57Q. The denial of credit was therefore set aside. en-us Fri, 05 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 12:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105331 Modvat credit was admissible on refractory and insulating materials used in furnace, ladle, riser and moulding operations, as well as on oxygen gas used for oxidation and cutting in production. Prior Tribunal decisions had treated such items as eligible inputs under Rule 57A, and where relevant as capital goods under Rule 57Q. The denial of credit was therefore set aside. Case-Laws Central Excise Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105331