TMI Blog2007 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... er the definition of capital goods during the relevant period all specified goods including pollution control equipment & component, parts & accessories of these goods are entitled for credit as capital goods – therefore, credit is allowed - 724 of 2006-Ex. (SM) - 1745/2007-SM(BR)(PB), - Dated:- 4-12-2007 - Shri S.S. Kang, Vice President [Order]-1. Heard both sides. 2. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich credit has been denied are used for manufacture and installation of bio-gas for controlling the pollution hence the same are entitled for credit. The contention is that as per the definition of capital goods during the relevant period all specified goods including pollution control equipment and component, parts and accessories of these goods are entitled for credit as capital goods. As pollu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r authority that the goods in question are used for fabrication of machinery and they have nothing to do with the manufacture of final product are not sustainable. The appellants are entitled for the benefit of credit in respect of the goods in question which are used in the manufacture and installation of pollution control equipment. The impugned order is set aside and the appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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