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TMI Blog2003 (10) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged that part of the Commissioner's order vide which he had allowed the benefit of Modvat credit in respect of Silo Encasing, Dust Collection System and Pint Oil Liner. 2. We have heard both sides duly represented by Shri A. Chopra, ld. JDR for the Revenue and Shri Vishal Agarwal, ld. C.A for the respondents. 3. The Commissioner while extending the benefit to Silo Encasing has held as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d kiln. The classification of the silo encasing also shows that the item is part of the day bin system. Since day bin is an essential machinery in the production process and is eligible for credit under Rule 57Q, a part thereof is undoubtedly eligible for modvat under the scheme for modvat on capital goods. I, therefore, allow credit of Rs. 3, 73, 647/- availed by the Noticee on such reactor encas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er statutory requirements under pollution control laws. He also relied upon the Hon'ble Supreme Court's decision in the case of Indian Farmers Fertilizers Coop. Ltd., v. CCE, [1996 (86) E.L.T. 177 (S.C.)] laying down that the apparatus used for such treatment of effluent in a slant manufacturing a particular end product is part and parcel of the manufacturing process of that end product. The Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods for the purposes of modvat credit. Inasmuch as the issue is no more res-integra we find no merits in the Revenue's contention on this count. 6. As regards the modvat credit in respect of Pint Oil Liner, the Revenue has contended that since the same is used for repair and maintenance of the pollution control equipment, the same would not earn the modvat credit. We find that the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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