https://www.taxtmi.com/caselaws?id=50186 Refractory items used for furnace lining and resistance to high temperatures were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal accepted that the Commissioner (Appeals) had rightly followed binding Tribunal and Calcutta High Court rulings, and that judicial discipline required application of that ratio despite the Revenue's chapter-classification objection. The items in question, including mortar castables and super refractory materials, were therefore eligible for credit, and the Revenue's appeals failed. en-us Fri, 10 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50186 Refractory items used for furnace lining and resistance to high temperatures were treated as capital goods eligible for Modvat credit under Rule 57Q. The Tribunal accepted that the Commissioner (Appeals) had rightly followed binding Tribunal and Calcutta High Court rulings, and that judicial discipline required application of that ratio despite the Revenue's chapter-classification objection. The items in question, including mortar castables and super refractory materials, were therefore eligible for credit, and the Revenue's appeals failed. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50186