https://www.taxtmi.com/caselaws?id=106043 Modvat credit was treated as admissible on pollution control equipment and dust collection bags as capital goods under Rule 57Q where the items formed part of the manufacturing process. The governing principle applied was that equipment connected with manufacture, including pollution control machinery essential to production activity, has a sufficient nexus with manufacture to qualify for credit. Earlier authorities had followed the same approach for similar equipment, and the result was that credit was allowed for both the pollution control equipment and the dust collection bags. en-us Fri, 07 Sep 2001 00:00:00 +0530 Mon, 12 Mar 2012 14:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106043 Modvat credit was treated as admissible on pollution control equipment and dust collection bags as capital goods under Rule 57Q where the items formed part of the manufacturing process. The governing principle applied was that equipment connected with manufacture, including pollution control machinery essential to production activity, has a sufficient nexus with manufacture to qualify for credit. Earlier authorities had followed the same approach for similar equipment, and the result was that credit was allowed for both the pollution control equipment and the dust collection bags. Case-Laws Central Excise Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106043