https://www.taxtmi.com/caselaws?id=185147 Modvat credit was admissible on cement and steel used to erect an effluent treatment plant required for pollution-control compliance and forming an integral part of the manufacturing process. The materials were treated as eligible for credit because they supported installation of capital goods connected with pollution control, and the plant's immovable character did not by itself defeat eligibility. As the credit was taken after declarations and procedural compliance, the penalty could not be sustained. The assessee therefore succeeded on both credit entitlement and penalty. en-us Wed, 17 May 2006 00:00:00 +0530 Tue, 02 Aug 2016 11:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185147 Modvat credit was admissible on cement and steel used to erect an effluent treatment plant required for pollution-control compliance and forming an integral part of the manufacturing process. The materials were treated as eligible for credit because they supported installation of capital goods connected with pollution control, and the plant's immovable character did not by itself defeat eligibility. As the credit was taken after declarations and procedural compliance, the penalty could not be sustained. The assessee therefore succeeded on both credit entitlement and penalty. Case-Laws Central Excise Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185147