https://www.taxtmi.com/caselaws?id=119594 The case involved the eligibility of pipes and fittings under Chapter 39 for Modvat credit when used for conveying hazardous waste and spent wash. The Commissioner (Appeals) determined that these items are essential components of the pollution control system, qualifying as capital goods eligible for credit. The judgment emphasized the importance of pollution control systems for safe waste disposal, dismissing the Revenue's appeal and affirming the eligibility of the disputed items for Cenvat credit. en-us Wed, 12 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 10:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119594 The case involved the eligibility of pipes and fittings under Chapter 39 for Modvat credit when used for conveying hazardous waste and spent wash. The Commissioner (Appeals) determined that these items are essential components of the pollution control system, qualifying as capital goods eligible for credit. The judgment emphasized the importance of pollution control systems for safe waste disposal, dismissing the Revenue's appeal and affirming the eligibility of the disputed items for Cenvat credit. Case-Laws Central Excise Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119594