https://www.taxtmi.com/caselaws?id=167312 Rule 56A credit under the Central Excise Rules, 1944 is confined to materials, component parts and raw materials used in the manufacture of notified excisable goods. Silicon carbide tiles and silicon bars used in kiln cars to fire insulators were treated as parts of the kiln car arrangement, not as inputs going into the manufacture of the insulators themselves. Because they functioned as removable support and flooring during firing rather than as raw material or component part of the finished product, they fell outside the concessional scope of the rule. Credit was therefore not available. en-us Mon, 11 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 18:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167312 Rule 56A credit under the Central Excise Rules, 1944 is confined to materials, component parts and raw materials used in the manufacture of notified excisable goods. Silicon carbide tiles and silicon bars used in kiln cars to fire insulators were treated as parts of the kiln car arrangement, not as inputs going into the manufacture of the insulators themselves. Because they functioned as removable support and flooring during firing rather than as raw material or component part of the finished product, they fell outside the concessional scope of the rule. Credit was therefore not available. Case-Laws Central Excise Mon, 11 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167312