2001 (9) TMI 1024 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the allowance of Modvat credit on Pollution Control Equipment and Dust Collection Bags for a cement manufacturer, following the decision of the Apex Court. The Revenue's appeals against this decision were rejected. Modvat credit was deemed admissible as capital goods under Rule 57Q.