2005 (1) TMI 558

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....ondent. [Order]. -  The appellants were denied Modvat credit on dust collector filter bags and other items viz. CL-361, H450, H130 falling under sub-heading 2942.00. The appellants are not contesting the disallowance of credit on these other items which are in the nature of chemicals falling under sub-heading 2942.00. They are only contesting the disallowance of Modvat credit on dust collec....

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....ion of air pollution. We note that the Apex Court in the case of IFFCO v. Collector, Ahmedabad reported in 1996 (86) E.L.T. 177 held that pollution control apparatus/devices used in a plant are to be treated as part and parcel of the manufacturing process for production or the end product. Having regard to this ruling of the Apex Court, we hold that Dust Collecting Bags/Filter Bags are part and pa....

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....spares and accessories is allowable only in respect of machineries which are mentioned at serial Nos. 1 to 4 of the Table below Rule 57Q(1) of the Rules. He pleads that the issue before the lower authorities was only that dust collector filter bags were parts of the pollution control equipment and not the issue that pollution control equipment is a part of the cement plant.  4.Shri S.K. Bans....