2004 (3) TMI 299

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.... Order-in-Appeal No. 202/2003 (SCN) TRY-II, dated 5-5-2003 passed by the Commissioner of Central Excise (Appeals-II), (Trichy) by which the Commissioner has disposed of the appeal filed by the appellants before him by modifying the order of the original authority. 2.The brief facts of the case are that the appellants are engaged in the manufacture of cotton yarn falling under Chapter 52 of the ....

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....sp;       MV Panel II (8)        Switch Board. 3.On appeal before the Commissioner (Appeals), the Commissioner (Appeals) allowed benefit in respect of all the items except the following : (1)        Dust Transport System (2)        Centralized Waste Col....

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....ve to be regarded as pollution control equipments and the items are eligible for Modvat Credit. He has cited the order of the Tribunal in the case of Ipitata Sponge Iron Ltd. v. CCE reported in 1998 (104) E.L.T. 339 wherein it is held that dust collection filter bags for dedusting system being pollution control equipment, it is entitled to Modvat Credit under Rule 57Q of the CE Rules, 1944. He has....

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.... goods in the factory of production. The only ground on which the benefit has been denied is that the appellants have not placed any evidence that these are pollution control equipments. When the use of the items in question has not been disputed and when the evidence clearly shows that these items were essential for the manufacture of the specified goods, and going by the ratio of the judgment of....