2001 (9) TMI 1024

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..... None, for the Respondent. [Order]. - Revenue has filed an Appeal No. E/701/2000-NB against allowance of Modvat credit on Pollution Control Equipment and Appeal No. E/812/2000-NB against allowance of Modvat credit on Dust Collection Bags. 2. The respondents herein are manufacturer of cement. In the course of manufacture of cement, they were taking Modvat credit on inputs and capi....

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....sim Cement reported in 1997 (96) E.L.T. 354, Century Cement reported in 1997 (95) E.L.T. 655 and in the case of Jay Pee Rewa Cement reported in 1997 (96) E.L.T. 167. Being aggrieved by this order, the Revenue has filed the captioned two appeals. 3. Arguing the case for Revenue Shri D.N. Choudhary, ld. DR submits that Pollution Control Equipments and parts thereof are not used in the manufa....

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....ent is a process connected with the process of manufacture of fertiliser. In the instant case, the process of controlling pollution by using Pollution Control Equipments and Dust Collection Bags is connected with the process of manufacture of cement, therefore, the principles adopted by the Apex Court for deciding the issue is to be followed and the principle is that the process of Pollution Contr....