Excise Act- Refractories and refractory materials ??

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sam trikha (Querist)
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27 January 2011 dear experts plz reply abt excise
Refractories and refractory materials is capital goods under central excise tarif act

my qus- about Refractories and refractory materials
what type of material it is ??
any example??

CA Shiv

CA Shiv (Expert)
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28 January 2011 IF refractory material is used for the production of iron or steel or such material than it is considered as input for manufacture and excise is applicable.
Normally refractory materials are cables, bricks, hammer which can hold high temperature like molten iron or steel. and help to shape them.

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