https://www.taxtmi.com/caselaws?id=695 The appeal was successful as the court set aside the order denying Modvat credit on Steam Turbine and its spares for manufacturing Power Driven Pump sets. The court found that both electric motors and Steam Turbines were used in the manufacturing process, with Steam Turbines being a valid input for the final product. Therefore, the denial of Modvat credit on Steam Turbine and its spares was deemed unjustified, and the appeal was allowed. en-us Wed, 05 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=695 The appeal was successful as the court set aside the order denying Modvat credit on Steam Turbine and its spares for manufacturing Power Driven Pump sets. The court found that both electric motors and Steam Turbines were used in the manufacturing process, with Steam Turbines being a valid input for the final product. Therefore, the denial of Modvat credit on Steam Turbine and its spares was deemed unjustified, and the appeal was allowed. Case-Laws Central Excise Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=695