https://www.taxtmi.com/caselaws?id=46192 Modvat credit was treated as available for ramming mass used in the lining of a furnace in the manufacture of the notified finished product under Rule 57-A of the Central Excise Rules, 1944. The court followed an earlier Division Bench view that the substance qualified as an input, and that denial of credit on duties paid for such items was not correct in law. Credit was therefore held admissible in favour of the assessee and against the department. en-us Tue, 20 Mar 2001 00:00:00 +0530 Fri, 16 Jul 2010 13:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46192 Modvat credit was treated as available for ramming mass used in the lining of a furnace in the manufacture of the notified finished product under Rule 57-A of the Central Excise Rules, 1944. The court followed an earlier Division Bench view that the substance qualified as an input, and that denial of credit on duties paid for such items was not correct in law. Credit was therefore held admissible in favour of the assessee and against the department. Case-Laws Central Excise Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46192