2002 (10) TMI 548

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..... nt. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal by the assessee is the eligibility to Modvat credit under Rule 57Q of the duty paid on ramming mass. In the order impugned in the appeal, the Commissioner (Appeals) has held that the product falls under Rule 57A and therefore, cannot be capital goods defined in Rule 57Q. The appeal by the Commissio .....

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..... lding refractory bricks as capital goods. The first contention that it is in the nature of structural material is difficult to accept. Refractory bricks are used to line ulterior walls of a furnace so as to form a layer of thermal insulation. Such refractories in fact get used into, and are required to be replaced. It is not possible to accept that they fall within the definition of the term of ca .....

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..... nition already cited above). These additions appear to have been made ex abundanti cautela. Thus, for example, if capital goods includes machines used or produced for processing any goods and internal combustion engines were so used, there was no requirement to specify these goods. Apart from this the definition contained in clause (a) of Explanation 1 under Rule 57Q(1) was wide enough at the rele .....

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