https://www.taxtmi.com/caselaws?id=92987 Dust collection bags and filter bags were treated as capital goods for Modvat credit because they were integrally connected with cement manufacture and served dust collection and pollution control functions. Credit was also upheld for collecting electrode plates for ESP, gas analyser, pressure gauge, IT transformer, vacuum controller and relay for the control panel, as these items were regarded as equipment used in the manufacturing process. Liquid rotor was excluded because its function was not shown to be part of manufacture and it was used only for starting and giving high force during start-up. The principle applied is that equipment integral to manufacture or pollution control may qualify, but plant items lacking such a function do not. en-us Fri, 16 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92987 Dust collection bags and filter bags were treated as capital goods for Modvat credit because they were integrally connected with cement manufacture and served dust collection and pollution control functions. Credit was also upheld for collecting electrode plates for ESP, gas analyser, pressure gauge, IT transformer, vacuum controller and relay for the control panel, as these items were regarded as equipment used in the manufacturing process. Liquid rotor was excluded because its function was not shown to be part of manufacture and it was used only for starting and giving high force during start-up. The principle applied is that equipment integral to manufacture or pollution control may qualify, but plant items lacking such a function do not. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92987