1993 (12) TMI 156 - AT - Central Excise

Summary

The judgment concerns the eligibility of Modvat credit for Portland cement and other inputs. Modvat credit allowed for Portland cement but denied for other inputs like Magnesite Bricks, Magnesite Powder, Ramming Mass, and D.B. Magnesite due to being used as protective refractory and not directly in manufacturing the finished product. Appeals E/154/1991 and E/224/1991 dismissed based on this distinction.