1999 (8) TMI 633 - AT - Central Excise

Summary

The judgment considers whether a waste water clarification plant is eligible for Modvat credit under Rule 57Q. The appellant argues that the plant is essential for manufacturing granite, while the respondent disagrees. The Tribunal finds in favor of the appellant, stating that the plant is eligible for Modvat credit as it is installed to prevent pollution. The impugned order is set aside, and the appeal is allowed.