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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Oxygen Gas qualifies for Modvat Credit in Steel Castings Manufacturing</h1> The appeal was allowed as oxygen gas was deemed a direct input in manufacturing steel castings, leading to the reversal of Modvat Credit. The stay ... Modvat Credit - Input The appeal was in respect of reversal of Modvat Credit on oxygen gas used in the electric furnace for manufacturing steel castings. The appeal was allowed on merits as oxygen gas is considered a direct input in the manufacture of steel casting. The stay application was not considered as the appeal itself was disposed of.

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