Fluval
"The ministry identified the Spanish company as Fluval, which was founded in the 1970s and is located in the northern town of Amurrio. In a statement supplied to The Associated Press, the company denied any wrongdoing. It denied trying to supply parts to Iran in violation of international law and said it manufactures high-technology valves for oil and gas. 'The valves cannot be used in the nuclear industry,' Fluval said. 'Fluval denies having committed any criminal act,' the statement said, adding that the company 'has always conducted its business in compliance with international laws.'" (The Washington Post, "Spain arrests 2 suspects, seizes equipment it says was for use in Iran’s nuclear program," 1/11/13)
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