1997 (8) TMI 286

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..... eal 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. 3.  The appell .....

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..... in the furnace and its participation in the manufacturing process. The refractory bricks form a part of the structure i.e. furnace and its use cannot be taken to be that of its relation or to manufacturing of the notified products in terms of definition of input as set out under Rule 57A. The items of plant and machinery or parts thereof are excluded from the purview of the benefit of Modvat cred .....

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