1997 (8) TMI 286 - AT - Central Excise

Summary

The appeal was regarding Modvat credit for refractory bricks used in lining furnaces. The benefit was allowed from 1-3-1994 under Rule 57Q. The appellants argued for credit based on a judgment regarding ramming mass. The tribunal ruled that refractory bricks are part of the structure and do not qualify as inputs under Rule 57A. Therefore, the appeal was dismissed.