https://www.taxtmi.com/caselaws?id=106317 Asbestos rope lagging used as a door lining and sealing material in a furnace was treated as an integral part of the kiln because it insulated the reaction zone from air and prevented heat loss. On that basis, material used for sealing, lining and heat insulation in furnace operations can qualify as eligible capital goods or accessories for Modvat purposes under Rule 57Q(1). The disallowance of Modvat credit on such use was therefore unsustainable, and credit was admissible. en-us Mon, 13 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 16:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106317 Asbestos rope lagging used as a door lining and sealing material in a furnace was treated as an integral part of the kiln because it insulated the reaction zone from air and prevented heat loss. On that basis, material used for sealing, lining and heat insulation in furnace operations can qualify as eligible capital goods or accessories for Modvat purposes under Rule 57Q(1). The disallowance of Modvat credit on such use was therefore unsustainable, and credit was admissible. Case-Laws Central Excise Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106317