2001 (9) TMI 226

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..... ated 31-10-96, passed by the Commissioner of Customs and Central Excise, Cochin. 2. The short point to be considered in the instant case is whether carbon electrode paste grade 'C' is capital goods and therefore eligible for Modvat credit in terms of Rule 57Q of the Central Excise Rules, 1944. It was contention of the party that the use of carbon electrode paste grade 'C' for lining the inner sid .....

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..... used as lining material for furnaces is an integral part and/or accessory of furnace and the party is eligible for availing Modvat credit under Rule 57Q of the Central Excise Rules, 1944. I take note of the fact that even assuming it is akin to ramming mass is also eligible item for availing credit as it was held by the Tribunal in the case of AB Tools [1994 (71) E.L.T. 776 (T-LB)] by Larger Bench .....

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