https://www.taxtmi.com/caselaws?id=116642 Modvat credit on PVC pipes laid within the approved factory premises for conveying treated water was admissible where their use was confined to the factory and was integrally connected with manufacturing activity through compliance with pollution control directions. Applying Rule 57Q and the statutory definition of "factory" under Section 2(e) of the Central Excise Act, 1944, the pipes were treated as goods used in the factory, so denial of credit was not sustainable. The disallowance was set aside. The separate challenge relating to pumps was not pursued. en-us Tue, 25 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 14:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116642 Modvat credit on PVC pipes laid within the approved factory premises for conveying treated water was admissible where their use was confined to the factory and was integrally connected with manufacturing activity through compliance with pollution control directions. Applying Rule 57Q and the statutory definition of "factory" under Section 2(e) of the Central Excise Act, 1944, the pipes were treated as goods used in the factory, so denial of credit was not sustainable. The disallowance was set aside. The separate challenge relating to pumps was not pursued. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116642