https://www.taxtmi.com/caselaws?id=111584 Parts of admitted pollution control equipment qualified for Modvat credit as capital goods because the bag filter formed an integral part of the cement plant, so credit on filter bags and spares was allowed. Cartridge heater was treated as heating equipment under Heading 85.16 and not as capital goods within the claimed entitlement, so credit on that item was disallowed. In view of the partial relief, the penalty was found excessive and was reduced. en-us Tue, 20 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 12:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111584 Parts of admitted pollution control equipment qualified for Modvat credit as capital goods because the bag filter formed an integral part of the cement plant, so credit on filter bags and spares was allowed. Cartridge heater was treated as heating equipment under Heading 85.16 and not as capital goods within the claimed entitlement, so credit on that item was disallowed. In view of the partial relief, the penalty was found excessive and was reduced. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111584