2005 (3) TMI 666

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....dent. [Order]. -  Heard both sides.  2.The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of the Screw Conveyor is denied. 3.The contention of the appellant is that they are engaged in the manufacture of cement and for manufacturing of cement, pollution control equipment is essential and as ....

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....acture of cement. The contention is that in such a situation they are entitled for the benefit of Modvat credit in respect of the Screw Conveyor.  4.The contention of the Revenue is that pollution control equipment is specifically covered under the definition of capital goods whereas the component, parts and accessories of the pollution control equipment are not covered under the definition,....