2000 (9) TMI 822

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..... issioner of Central Excise Jodhpur Division vide his order dated 27-12-1996 dropped the demand totally amounting to Rs. 7,30,000/- in respect of the Modvat credit availed by the respondents on vending system which are Pollution Control Equipment. 2. The deptt. filed an appeal against the aforsaid order passed by the Assistant Commissioner before Commissioner (Appeals). The Commissioner (Appeals) .....

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..... for prevention of air pollution are to be treated as part and parcel of manufacturing process of cement and are eligible to the benefit of Modvat credit as capital goods under Rule 57Q. The only contention raised in the present appeal of the deptt. is that the pollution control equipment were not covered under the definition of the capital goods as it stood before 23-7-1996; that the Modvat credit .....

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