https://www.taxtmi.com/caselaws?id=47539 Fire bricks used to line an electric arc furnace were treated as inputs used in relation to manufacture because they were essential to the manufacturing process, even though they did not become part of the final product. Their classification under Chapter 69 did not by itself exclude them from Modvat coverage, since the relevant test was functional use in manufacture rather than whether the goods formed part of the end-product. On that basis, the bricks were held not to be excluded under the Explanation to Rule 57A, and Modvat credit was available. en-us Fri, 17 Dec 2004 00:00:00 +0530 Thu, 29 Jul 2010 13:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47539 Fire bricks used to line an electric arc furnace were treated as inputs used in relation to manufacture because they were essential to the manufacturing process, even though they did not become part of the final product. Their classification under Chapter 69 did not by itself exclude them from Modvat coverage, since the relevant test was functional use in manufacture rather than whether the goods formed part of the end-product. On that basis, the bricks were held not to be excluded under the Explanation to Rule 57A, and Modvat credit was available. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47539