1999 (5) TMI 94 - AT - Central Excise

Summary

The appellant appealed against the Order-in-Appeal denying Modvat credit for refractory cement. Appellant argued Tribunal allowed credit in similar cases. Respondent argued cement is not a capital good. Tribunal found cement used for furnace lining qualifies for credit. Previous Tribunal decisions favored appellant. Impugned order set aside, appeal allowed.