https://www.taxtmi.com/caselaws?id=53954 Refractory materials used as integral lining in a rotary kiln for cement clinker manufacture were treated as eligible capital goods for Modvat credit under Rule 57Q for the pre-amendment period. The earlier clauses of Explanation (1) to Rule 57Q(1) continued to apply, so tariff-heading-based restrictions introduced later did not govern admissibility. As the materials were essential to kiln operation and prior decisions supported similar refractory items used in kiln or furnace lining, the credit was held admissible. en-us Wed, 16 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53954 Refractory materials used as integral lining in a rotary kiln for cement clinker manufacture were treated as eligible capital goods for Modvat credit under Rule 57Q for the pre-amendment period. The earlier clauses of Explanation (1) to Rule 57Q(1) continued to apply, so tariff-heading-based restrictions introduced later did not govern admissibility. As the materials were essential to kiln operation and prior decisions supported similar refractory items used in kiln or furnace lining, the credit was held admissible. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53954