https://www.taxtmi.com/caselaws?id=116173 Screw conveyor used with electrostatic precipitator in a pollution control system was treated as capital goods for Modvat credit under Rule 57Q. Because the item removed dust and cement particles in the factory and fell under Chapter 84, including Heading 84.21, it satisfied the rule for capital goods used in manufacture. On that basis, credit on the item was held admissible where the conveyor operated in connection with eligible pollution control equipment. en-us Mon, 14 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 15:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116173 Screw conveyor used with electrostatic precipitator in a pollution control system was treated as capital goods for Modvat credit under Rule 57Q. Because the item removed dust and cement particles in the factory and fell under Chapter 84, including Heading 84.21, it satisfied the rule for capital goods used in manufacture. On that basis, credit on the item was held admissible where the conveyor operated in connection with eligible pollution control equipment. Case-Laws Central Excise Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116173