https://www.taxtmi.com/caselaws?id=113196 Magnesite bricks used as furnace lining in the manufacture of ferro alloys were treated as eligible inputs under Rule 57A(1) because their use was integral to the melting process and connected with manufacture. The exclusion for items used in or in relation to the construction of a furnace was held inapplicable, as the bricks functioned as part of the machinery/furnace arrangement rather than as construction materials in the disqualifying sense. The result was that the bricks qualified for input treatment and the exclusion clause did not apply. en-us Thu, 23 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 12:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113196 Magnesite bricks used as furnace lining in the manufacture of ferro alloys were treated as eligible inputs under Rule 57A(1) because their use was integral to the melting process and connected with manufacture. The exclusion for items used in or in relation to the construction of a furnace was held inapplicable, as the bricks functioned as part of the machinery/furnace arrangement rather than as construction materials in the disqualifying sense. The result was that the bricks qualified for input treatment and the exclusion clause did not apply. Case-Laws Central Excise Thu, 23 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113196