2003 (8) TMI 451

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..... The Revenue is aggrieved with the grant of Modvat credit as capital goods in respect of Mono-layer Polyethylene (Agri-film) by the Commissioner (Appeals). With regard to other items, the Revenue is not aggrieved. 2. The Commissioner has accepted the plea that Agri-films are used in gypsum pond of the phosphoric acid plant. These agri-films are placed under ground level to avoid water pollution. .....

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..... item is pollution control apparatus by itself which is notified and that should be given benefit of Modvat credit. 6. Ld. Counsel submits that Modvat credit on films, dust collection bags, wire blankets, asbestos cloth have all be considered as capital goods. 7. I notice that no specific finding has been given by the Commissioner whether the item is components, spare parts or accessories whic .....

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