https://www.taxtmi.com/caselaws?id=115931 Modvat credit under Rule 57Q was examined for an electrostatic hydraulic oil cleaner used as pollution control equipment and as a spare for an electrostatic precipitator. The decisive point was whether pollution control use excluded the equipment from capital goods credit; that denial was found unsustainable because treatment of effluents and removal of waste materials were treated as integral to manufacture. On that reasoning, the same principle was applied to the subject equipment, and credit was admissible. en-us Wed, 16 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 17:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115931 Modvat credit under Rule 57Q was examined for an electrostatic hydraulic oil cleaner used as pollution control equipment and as a spare for an electrostatic precipitator. The decisive point was whether pollution control use excluded the equipment from capital goods credit; that denial was found unsustainable because treatment of effluents and removal of waste materials were treated as integral to manufacture. On that reasoning, the same principle was applied to the subject equipment, and credit was admissible. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115931