https://www.taxtmi.com/caselaws?id=203609 Refractory material used to line a rotary kiln in cement manufacture was treated as eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944. The disallowance rested on the classification of the goods under Chapter 38, but the Tribunal followed its earlier ruling on identical facts and held that Whytheat and similar refractory materials were covered by the explanation to Rule 57Q(1) as it stood before the relevant amendment. The denial of credit was therefore unsustainable under the erstwhile Central Excise framework. en-us Fri, 06 May 2011 00:00:00 +0530 Wed, 08 Jun 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203609 Refractory material used to line a rotary kiln in cement manufacture was treated as eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944. The disallowance rested on the classification of the goods under Chapter 38, but the Tribunal followed its earlier ruling on identical facts and held that Whytheat and similar refractory materials were covered by the explanation to Rule 57Q(1) as it stood before the relevant amendment. The denial of credit was therefore unsustainable under the erstwhile Central Excise framework. Case-Laws Central Excise Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203609