2007 (11) TMI 612

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....'Whether the assessee was entitled to Modvat benefits on water treatment plant or being integral part of the manufacturing process of the unit?' 3. It is not in dispute that M/s. Murudeshwar Ceramics Ltd., has established a Granite Plant at Chalamatti village of Dharwad District which enjoyed the credit on Capital Goods namely "Waste Water Clarification Plant" under the Modvat Rules. A sho....

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....question of law for our consideration. 4. We have heard the learned Counsel for the parties. 5. The Hon'ble Supreme Court in the case of Indian Farmers Fertilizers Coop. Ltd. v. C.C.E., Ahmedabad, reported in 1996 (86) E.L.T. 117 (S.C.) has held that Pollution Control apparatus/device used in the effluent treatment plant has to be treated as part and parcel of the manufacturing pro....