https://www.taxtmi.com/caselaws?id=116103 Dust collector filter bags used in a cement plant were treated as part of the pollution control system and, following prior Tribunal decisions, were held eligible for Modvat credit as capital goods under Rule 57Q. The Tribunal found no contrary decision from the Revenue and accepted that such bags form an integral component of equipment used in the manufacturing process, so the disallowance on that item was set aside while the rest of the order was maintained. en-us Wed, 05 Jan 2005 00:00:00 +0530 Thu, 07 Jun 2012 12:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116103 Dust collector filter bags used in a cement plant were treated as part of the pollution control system and, following prior Tribunal decisions, were held eligible for Modvat credit as capital goods under Rule 57Q. The Tribunal found no contrary decision from the Revenue and accepted that such bags form an integral component of equipment used in the manufacturing process, so the disallowance on that item was set aside while the rest of the order was maintained. Case-Laws Central Excise Wed, 05 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116103