2002 (2) TMI 285

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....ppeal is the eligibility to Modvat credit of the duty paid on steel plates and coils used in the manufacture of storage bins of the appellant; steel plates, bars, channels and other accessory used in making conveyance in its storage tanks, ceramic tiles laid floors on the lab in the appellant's factory and components of the electrostatic precipitator installed in the factory. 2. The credit has ....

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....capital goods. 4. The representative of the appellant withdraws the claim in respect of duty paid on the ceramic tiles. The credit has been denied with respect to the inputs in the use of electrostatic precipitator on the ground that this item of machinery was only used for pollution control, was not used in the manufacture of finished goods. Representative of the appellant does not deny that t....