2006 (4) TMI 409

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....r the Respondent. [Order]. - The Revenue is in appeal aggrieved by the impugned order dated 8-11-2004 passed by the Commissioner (Appeals), Central Excise & Customs, Pune-II. The issue involved is whether the pipes and fittings falling under Chapter 39 used for conveying the spent wash (hazardous waste) is eligible as capital goods or not. The adjudicating authority has denied the Modvat cre....

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....llery, the spent wash contains hazardous elements. No distillery is being permitted to start activity unless it is having the proper pollution control system inclusive of disposal of spent wash. Therefore, the pipeline is part and parcel of the pollution control system. In this regard, he has placed reliance on the Indian Farmers Fertilizers Co-Operative Ltd. v. CCE - 1996 (86) E.L.T. 177 (S.C.) a....

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....trol system installed in an industry is being treated as capital goods and Cenvat credit is permissible. Therefore, the pipelines and fittings, which is part and parcel of the pollution control system also be treated as capital goods, which are eligible for Cenvat credit. The pipeline fitted within the factory and outside the factory cannot be segregated but to be treated as one entity as it situa....