9911796707
TMI Blog2005 (1) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants were denied Modvat credit on dust collector filter bags and other items viz. CL-361, H450, H130 falling under sub-heading 2942.00. The appellants are not contesting the disallowance of credit on these other items which are in the nature of chemicals falling under sub-heading 2942.00. They are only contesting the disallowance of Modvat credit on dust collector filter bags which have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of IFFCO v. Collector, Ahmedabad reported in 1996 (86) E.L.T. 177 held that pollution control apparatus/devices used in a plant are to be treated as part and parcel of the manufacturing process for production or the end product. Having regard to this ruling of the Apex Court, we hold that Dust Collecting Bags/Filter Bags are part and parcel of the manufacturing process of cement and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue before the lower authorities was only that dust collector filter bags were parts of the pollution control equipment and not the issue that pollution control equipment is a part of the cement plant. 4.Shri S.K. Bansal learned C.A. pleads that since the pollution control equipment is a part and parcel of the cement plant and is covered under heading 84.74, therefore bags are part of cement p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the Tribunal. I, therefore, hold that disputed item i.e. dust collector filter bags are eligible for Modvat credit. The order of Commissioner (Appeals) denying credit on dust collector filter bags is set aside. Rest of the order of the Commissioner (Appeals) is upheld. [18]5.The appeal stands disposed of in the above terms. (Order dictated and pronounced in open Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
