https://www.taxtmi.com/caselaws?id=175505 The High Court of Karnataka dismissed the petition filed by M/s. Murudeshwar Ceramics Ltd. regarding the entitlement of Modvat benefits on a water treatment plant, which was considered an integral part of their manufacturing process. The Court relied on a precedent set by the Supreme Court, establishing that pollution control apparatus used in effluent treatment plants should be deemed integral to the manufacturing process and eligible for Modvat benefits. Consequently, the High Court upheld the decision in line with the Supreme Court's judgment. en-us Tue, 06 Nov 2007 00:00:00 +0530 Tue, 24 Nov 2015 16:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175505 The High Court of Karnataka dismissed the petition filed by M/s. Murudeshwar Ceramics Ltd. regarding the entitlement of Modvat benefits on a water treatment plant, which was considered an integral part of their manufacturing process. The Court relied on a precedent set by the Supreme Court, establishing that pollution control apparatus used in effluent treatment plants should be deemed integral to the manufacturing process and eligible for Modvat benefits. Consequently, the High Court upheld the decision in line with the Supreme Court's judgment. Case-Laws Central Excise Tue, 06 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175505