1997 (8) TMI 286

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e issue in the appeal relates to the benefit of Modvat credit in respect of Refractory Bricks which are used for lining the furnace. The benefit claimed is in terms of 57 upto 1-3-1994. 2.  The learned lower appellate authority has allowed the benefit in respect of same under Rule 57Q w.e.f. 1-3-1994 when the provision for grant of Modvat credit in respect of capital goods was introduced. ....