https://www.taxtmi.com/caselaws?id=99809 Pollution control and effluent-treatment equipment used in a manufacturing plant was treated as an integral part of the manufacturing process and therefore qualified as capital goods for Modvat credit under Rule 57Q. The later inclusion of such equipment by Notification No. 14/96-CE did not defeat the claim, because the controlling issue was the legal character of the equipment in the manufacturing process rather than the date of the notification alone. On that reasoning, the Revenue's objection based on non-retrospectivity failed and the assessee's entitlement to credit was upheld. en-us Fri, 01 Sep 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99809 Pollution control and effluent-treatment equipment used in a manufacturing plant was treated as an integral part of the manufacturing process and therefore qualified as capital goods for Modvat credit under Rule 57Q. The later inclusion of such equipment by Notification No. 14/96-CE did not defeat the claim, because the controlling issue was the legal character of the equipment in the manufacturing process rather than the date of the notification alone. On that reasoning, the Revenue's objection based on non-retrospectivity failed and the assessee's entitlement to credit was upheld. Case-Laws Central Excise Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99809