2004 (4) TMI 358

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..... Heard both sides. 2. The appellant filed this appeal against order-in-appeal whereby the benefit of Modvat credit was denied on Filter Bags, Spares for Bag Filter used as part of pollution control equipment. 3. The benefit of Modvat was also denied in respect of Cartridge Heater on the ground that it is classifiable under Heading 85.16 which is not covered under the definition of capital .....

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..... facture of cement. In these circumstances, the denial of credit in respect of parts of air pollution control equipment is not sustainable hence the appeal is allowed as indicated above. 5. In respect of Cartridge Heater the contention of the appellant is that the Heater is used to indicate the temperature of the gearbox and it is used for raw meal production. The Cartridge Heater is a Heater, wh .....

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