2011 (5) TMI 47

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....oth sides, I find that the Modvat Credit of Rs.5,53,378/- stand denied to the appellant in respect of Whytheat being used as a refractory material for lining rotary kiln used by the appellant for manufacture of cement clinker on the ground that inasmuch as the said goods fall under Chapter 38, the same cannot be considered to be covered by the definition of capital goods, in terms of Rule 57Q as t....