https://www.taxtmi.com/caselaws?id=123630 Modvat credit under Rule 57Q was available for filter bags and brand heaters used with electrostatic precipitator as parts of pollution control equipment, because such equipment was treated as an essential part of plant and machinery and therefore within capital goods. Credit was also admissible on parts of a wagon loader, since the loader was regarded as machinery under Chapter 84 and its factory-installed components qualified under the rule despite reliance on the negative list. The order allowing credit was sustained. en-us Mon, 14 Jan 2008 00:00:00 +0530 Tue, 18 Sep 2012 15:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123630 Modvat credit under Rule 57Q was available for filter bags and brand heaters used with electrostatic precipitator as parts of pollution control equipment, because such equipment was treated as an essential part of plant and machinery and therefore within capital goods. Credit was also admissible on parts of a wagon loader, since the loader was regarded as machinery under Chapter 84 and its factory-installed components qualified under the rule despite reliance on the negative list. The order allowing credit was sustained. Case-Laws Central Excise Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123630