https://www.taxtmi.com/circulars?id=6977 Refractories used as inner lining in electric arc furnaces become an integral part of the furnace machinery and therefore are not eligible for Modvat credit under the applicable rules; this position follows prior Board instructions on refractories in the cement industry and field formations and trade are to be informed and to acknowledge receipt. en-us Tue, 12 Apr 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6977 Refractories used as inner lining in electric arc furnaces become an integral part of the furnace machinery and therefore are not eligible for Modvat credit under the applicable rules; this position follows prior Board instructions on refractories in the cement industry and field formations and trade are to be informed and to acknowledge receipt. Circulars Central Excise Tue, 12 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6977