https://www.taxtmi.com/caselaws?id=933 Ceramic fibre used to insulate the furnace and steam pipeline qualified as capital goods credit because those items formed part of the plant and the fibre functioned as an insulation component or accessory under Rule 57Q; credit was therefore admissible. Cement used for construction purposes was treated as civil construction material, not as plant-related capital goods, so credit was not admissible. Coromastic brick lining used for the factory floor was also regarded as civil construction material, with no specialised manufacturing use shown, so credit was not admissible. en-us Wed, 02 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=933 Ceramic fibre used to insulate the furnace and steam pipeline qualified as capital goods credit because those items formed part of the plant and the fibre functioned as an insulation component or accessory under Rule 57Q; credit was therefore admissible. Cement used for construction purposes was treated as civil construction material, not as plant-related capital goods, so credit was not admissible. Coromastic brick lining used for the factory floor was also regarded as civil construction material, with no specialised manufacturing use shown, so credit was not admissible. Case-Laws Central Excise Wed, 02 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=933