2008 (1) TMI 769

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....spondent. [Order]. -  Heard both sides and perused the record. 2. The Revenue filed this appeal against the order of Commissioner (Appeals) whereby credit was allowed on Filter bags, Brand heaters of ESP and parts of Wagon Loader. 3. After hearing both the sides, and perusal of record, it is contended by the learned DR that Filter bags and Brand heaters of ESP are parts ....

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....at the ammonia gas used in this process is also eligible for the benefit of exemption notification. Here, though we are not concerned with the exemption part, we are concerned with Pollution Control Equipment as part of plant and machinery and since the Pollution Control Equipment is an essential requirement being part of the plant and machinery, shall be admissible to the benefit of modvat credit....