2002 (10) TMI 548 - AT - Central Excise

Summary

The appellate tribunal considered the eligibility of Modvat credit for duty paid on ramming mass. The Commissioner (Appeals) held that refractory bricks were capital goods, but the tribunal disagreed, stating that they do not fall under the definition of capital goods. The tribunal also clarified that credit for ramming mass can be availed under Rule 57A. The definition of capital goods was discussed, with the tribunal emphasizing that the inclusion of refractories in the definition by an amendment does not restrict its application. Appeal E/728/96 was allowed, while Appeal E/1218/96 was dismissed.