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TMI Blog2001 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) had given the benefit of Modvat credit on Pollution Control Equipment by relying on the judgment of the Hon ble Supreme Court in the case of IFFCO v. CCE, Ahmedabad and five other cases set out in the impugned order. 2. Being aggrieved by this order. Revenue has filed this appeal on the ground that as per definition of capital goods under Rule 57Q(1) of the Central Excise Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modified and changed by issue of Notification No. l4/96-C.E. (N.T.), dated 23-7-1996. He submits that in the new scheme goods specified under the Notification were entitled to Modvat on capital goods irrespective of the fact whether or not these were used in processing or producing of any goods or for bringing about any change. Ld. DR, therefore, submits that the impugned order does not take the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been laid in recent years upon the environment and pollution control requires that all plants which emit effluents should be so equipped as to rid to effluents of danger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Surya Roshni reported in 2001 (128) E.L.T. 293 (Tribunal-LB) = 2001 (42) RLT 817 held that each case is to be examined and then a decision has to be taken. In the instant case I find that the Hon ble Supreme Court has already rendered a finding that Pollution Control Equipment is an integral part of the process of manufacture of the products, I therefore, hold that it is eligible to Modva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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