1999 (2) TMI 239

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..... Respondents. [Order]. - The disputed question in the present appeal is as to whether Slag Pots used for collecting 'red hot liquid wastage metal' which comes out from the electric arc furnace are eligible capital goods for Modvat credit in terms of Rule 57Q. The authorities below have denied the Modvat credit on the Slag Pots by holding that they do not fit into the definition of the capital go .....

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..... in nature for collection of 'Red hot liquid wastage metal', the same are liable to be considered as capital goods. In this connection, I find that the Tribunal in the case of Century Cement Ltd. v. Commissioner of Central Excise, Raipur [1997 (95) E.L.T. 655 (Tribunal)] has held that the dust collecting bags/filter bags which are used for prevention of air pollution are part and parcel of the manu .....

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