ASSOCIATED CEMENT COS. LTD. Vs. CCE

JUDGEMENT

(1.) THE lower appellate authority disallowed capital goods credit of Rs. 1,67,699/ - to the appellants in respect of fire bricks (which was used for lining their kiln, wherein clinker was manufactured) for the period 1.1.1995 to 16.3.1995. Hence the present appeal.

(2.) LD . Consultant for the appellants submits that the question whether such refractory materials like firebricks used in the above or like manner were eligible capital goods for Modvat credit under Rule 57Q for any period prior to 23.7.1996 is already settled by numerous decisions of the Tribunal. He has relied on the following decisions: -

(3.) I have heard the Id. SDR also.