Modvat credit on Refractories used in steel industry

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..... odvat credit on Refractories used in steel industry. It has been represented to the Board that the refractories used in electric arc furnace for the manufacture of steel are consumables and should therefore be treated as input for the purposes of availing Modvat credit under Rule 57A. The matter has been examined by the Board. Attention is invited to Board's instructions issued vide F. No. 26 .....

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