https://www.taxtmi.com/caselaws?id=95510 Pollution control equipment was treated as capital goods eligible for Modvat credit under Rule 57Q(1) because effluent treatment and pollution control facilities were regarded as an essential and integral part of the manufacturing process. The Tribunal followed the Supreme Court's reasoning that apparatus used for effluent treatment forms part and parcel of manufacture, and applied the same approach in later Tribunal decisions. Although Notification No. 14/96-C.E. (N.T.) was noted, the applicable legal position during the relevant period and the binding Supreme Court principle governed the result, so the Revenue's challenge failed. en-us Thu, 15 Feb 2001 00:00:00 +0530 Tue, 13 Dec 2011 10:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95510 Pollution control equipment was treated as capital goods eligible for Modvat credit under Rule 57Q(1) because effluent treatment and pollution control facilities were regarded as an essential and integral part of the manufacturing process. The Tribunal followed the Supreme Court's reasoning that apparatus used for effluent treatment forms part and parcel of manufacture, and applied the same approach in later Tribunal decisions. Although Notification No. 14/96-C.E. (N.T.) was noted, the applicable legal position during the relevant period and the binding Supreme Court principle governed the result, so the Revenue's challenge failed. Case-Laws Central Excise Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95510