TaxTMI 
TaxTMI 
2001 (2) TMI 392
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....mpugned order ld. Commissioner (Appeals) had given the benefit of Modvat credit on Pollution Control Equipment by relying on the judgment of the Hon'ble Supreme Court in the case of IFFCO v. CCE, Ahmedabad and five other cases set out in the impugned order. 2. Being aggrieved by this order. Revenue has filed this appeal on the ground that as per definition of capital goods under Rule 57Q(1) ....
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.... of capital goods was substantially modified and changed by issue of Notification No. l4/96-C.E. (N.T.), dated 23-7-1996. He submits that in the new scheme goods specified under the Notification were entitled to Modvat on capital goods irrespective of the fact whether or not these were used in processing or producing of any goods or for bringing about any change. Ld. DR, therefore, submits that th....
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....h is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been laid in recent years upon the environment and pollution control requires that all plants which emit effluents should ....