https://www.taxtmi.com/caselaws?id=51053 Carbon electrode paste grade 'C' used for lining and tamping an electric arc furnace was treated as part of the furnace assembly and compared with ramming mass. The Tribunal applied earlier rulings that furnace lining materials can form an integral part or accessory of the furnace and therefore qualify as capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. Even on the alternative comparison with ramming mass, credit remained available in light of the Larger Bench view. The item was held eligible for Modvat credit as capital goods. en-us Tue, 25 Sep 2001 00:00:00 +0530 Wed, 22 Sep 2010 14:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51053 Carbon electrode paste grade 'C' used for lining and tamping an electric arc furnace was treated as part of the furnace assembly and compared with ramming mass. The Tribunal applied earlier rulings that furnace lining materials can form an integral part or accessory of the furnace and therefore qualify as capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. Even on the alternative comparison with ramming mass, credit remained available in light of the Larger Bench view. The item was held eligible for Modvat credit as capital goods. Case-Laws Central Excise Tue, 25 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51053