2000 (9) TMI 822

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..... [Order]. - This is a Revenue appeal. The Assistant Commissioner of Central Excise Jodhpur Division vide his order dated 27-12-1996 dropped the demand totally amounting to Rs. 7,30,000/- in respect of the Modvat credit availed by the respondents on vending system which are Pollution Control Equipment. 2. The deptt. filed an appeal against the aforsaid order passed by the Assistant C....

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....nt the Tribunal in the case of Century Cement Ltd. (supra) have held that Dust Filter Bags being used for collecting dust for prevention of air pollution are to be treated as part and parcel of manufacturing process of cement and are eligible to the benefit of Modvat credit as capital goods under Rule 57Q. The only contention raised in the present appeal of the deptt. is that the pollution control....