https://www.taxtmi.com/caselaws?id=109584 Refractory bricks used in furnace lining for heating copper bars before drawing them into seamless tubes were treated as capital goods under Rule 57Q because the furnace could not function without them and the heating process brought about a necessary change in the raw material for manufacture. The temporary nature of that change did not defeat eligibility. In the alternative, the bricks also qualified as inputs under Rule 57A because they did not fall within the relevant exclusions in the definition of inputs. Credit was therefore admissible on the refractory bricks. en-us Tue, 08 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109584 Refractory bricks used in furnace lining for heating copper bars before drawing them into seamless tubes were treated as capital goods under Rule 57Q because the furnace could not function without them and the heating process brought about a necessary change in the raw material for manufacture. The temporary nature of that change did not defeat eligibility. In the alternative, the bricks also qualified as inputs under Rule 57A because they did not fall within the relevant exclusions in the definition of inputs. Credit was therefore admissible on the refractory bricks. Case-Laws Central Excise Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109584