https://www.taxtmi.com/caselaws?id=51520 Modvat credit under Rule 57Q was treated as unavailable only on the ground that the capital goods to which the inputs related resulted in immovable property; the Tribunal stated that immovability alone is not a valid basis to deny credit, so the disallowance was set aside. Inputs used in an electrostatic precipitator installed to remove suspended particulate matter from factory emissions were also held eligible for credit, because pollution-control equipment linked to cleaning factory emissions forms part of the manufacturing process, and that denial was likewise set aside. en-us Fri, 01 Feb 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51520 Modvat credit under Rule 57Q was treated as unavailable only on the ground that the capital goods to which the inputs related resulted in immovable property; the Tribunal stated that immovability alone is not a valid basis to deny credit, so the disallowance was set aside. Inputs used in an electrostatic precipitator installed to remove suspended particulate matter from factory emissions were also held eligible for credit, because pollution-control equipment linked to cleaning factory emissions forms part of the manufacturing process, and that denial was likewise set aside. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51520