https://www.taxtmi.com/caselaws?id=51498 Ceramic plates were treated as eligible for Modvat credit as capital goods under Rule 57Q because they were found to be refractory material, or alternatively spares and accessories of furnaces. On that basis, the appellate order allowing credit was found sustainable, and the Revenue's challenge failed. The operative point is that the item's classification within the relevant capital goods description brought it within Rule 57Q eligibility for Modvat credit. en-us Wed, 09 Jan 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51498 Ceramic plates were treated as eligible for Modvat credit as capital goods under Rule 57Q because they were found to be refractory material, or alternatively spares and accessories of furnaces. On that basis, the appellate order allowing credit was found sustainable, and the Revenue's challenge failed. The operative point is that the item's classification within the relevant capital goods description brought it within Rule 57Q eligibility for Modvat credit. Case-Laws Central Excise Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51498