<h1>Central Excise Rulings: Credit for Pollution Control Equipment Upheld; Rule 6(3) Applied for Ethyl Alcohol Reversal.</h1> The Central Excise and Customs cases address various issues related to credit entitlement and procedural compliance. In New Delhi, credit was allowed for machinery used in pollution control equipment as it qualifies as capital goods. Refunds on input credits for exported goods were deemed admissible, dismissing revenue appeals. Credit denial due to procedural lapses, such as computer-generated invoices, was overturned. In Bangalore, credit on waste scrap was upheld since it was cleared with duty payment. In Mumbai, the reversal of credit on ethyl alcohol used in non-excisable products was upheld, dismissing revenue's argument against Rule 6(3) applicability.