https://www.taxtmi.com/caselaws?id=98064 A waste water clarification plant used to purify and recycle water in the manufacturing process was treated as capital goods for Modvat credit under Rule 57Q. The reasoning accepted that equipment installed to remove hazardous substances and prevent pollution can qualify where it is also necessary for factory operations, including the recycling of purified water back into manufacture. On that basis, pollution control equipment integral to production was regarded as within the scope of capital goods for Modvat purposes. en-us Wed, 18 Aug 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98064 A waste water clarification plant used to purify and recycle water in the manufacturing process was treated as capital goods for Modvat credit under Rule 57Q. The reasoning accepted that equipment installed to remove hazardous substances and prevent pollution can qualify where it is also necessary for factory operations, including the recycling of purified water back into manufacture. On that basis, pollution control equipment integral to production was regarded as within the scope of capital goods for Modvat purposes. Case-Laws Central Excise Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98064