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TMI Blog2017 (8) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... Tirumala Balaji Alloys Pvt. Ltd. is in appeal against the Order-in-Appeal No.010/16-17 dated 27.4.2016 whereunder inter alia Cenvat credit on steel items used for fabrication and installation of air pollution equipment in the manufacturing facility has been denied. 2. Both sides have been heard. 3. The subject matter appears to be squarely covered by Hon'ble Supreme Court's decision in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Q of erstwhile Central Excise Rules, 1944. The Hon'ble Apex Court, in the said case observed as under : "11. In Jawahar Mills Ltd. (supra), heavily relied upon by the learned counsel for the assessee, the question which came up for consideration was whether the claim of modvat credit by some manufacturers in respect of certain items by treating them as capital goods in terms of Rule 57Q was in or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances if any of these goods is used for producing or processing of any goods or for bringing about any change in the substance for the manufacture of final product, although this view was expressed in the light of the afore-noted definition of "capital goods" in the said Rule, which is not there in Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat both these items are not required to be used in the fabrication of chimney, which is an integral part of the diesel generating set, particularly when the Pollution Control laws make it mandatory that all plants which emit effluents should be so equipped with apparatus which can reduce or get rid of the effluent gases. Therefore, any equipment used for the said purpose has to be treated as an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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