1999 (8) TMI 633

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....r the Respondent. [Order]. -  Whether waste water clarification plant is an eligible capital goods to avail Modvat credit in terms of Rule 57Q is an issue to be considered in this case. 2. Shri S. Raghu, learned Counsel appearing for the appellants submitted that the item as such was used in relation to the process of manufacturing. He explained the process of manufacture. He sa....

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....lso to remove hazardous substances present in the effluent. This effluent is purified and water is recycled for use in the factory 3. Arguing for the revenue Smt. Aruna Gupta, learned DR, submitted that the plant as such cannot be considered to be used in processing and producing the initial product. The water clarification plant is neither covered under Rule 57Q for the purpose of Modvat ....

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....Q of Central Excise Rules. 5. On a careful consideration of the submissions made by both sides with reference to the facts of the case, I find that there is some force in the arguments advanced on behalf of the appellants that there is a clear finding given by the authorities below that the plant is installed to prevent pollution and also to remove hazardous substances present in the efflu....