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<h1>Waste water plant qualifies for Modvat credit under Rule 57Q, Tribunal overturns lower court ruling</h1> The Tribunal held that a waste water clarification plant is eligible for Modvat credit under Rule 57Q as it is installed to prevent pollution, overturning ... Modvat on Capital goods The judgment considers whether a waste water clarification plant is eligible for Modvat credit under Rule 57Q. The appellant argues that the plant is essential for manufacturing granite, while the respondent disagrees. The Tribunal finds in favor of the appellant, stating that the plant is eligible for Modvat credit as it is installed to prevent pollution. The impugned order is set aside, and the appeal is allowed.
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