2006 (7) TMI 26

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..... ng of power pump set – Credit not deniable on steam turbine and spares thereof
[Order].- This appeal is directed against order in appeal dated 28th February, 2003 which denied the Modvat credit to the appellant on the Steam Turbine and spares thereof. 2. The relevant fact that arise for consideration are the appellants are manufacturers of Power Driven Pumps set/supply the same as a set. For m .....

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..... m Turbine. It was also submitted when the centrifugal force is supplied by motors, the department allowed Modvat credit but is seeking to deny credit on Steam Turbine. He relies upon board circular dated 26th June, 1996 and 3rd April, 1996. 5. Learned DR. on the other hand submits that the Steam Turbine which is used by the appellant is not required for the manufacture of final product .It also h .....

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..... ome consumption in a set, they would fall under the category of input for the manufacturing of Power Driven Pumpset. I do not find any reason to deny the Modvat credit on the Steam Turbine and the spares thereof, used by the appellants in the manufacturing of Power Driven Pumpset. 7. Accordingly, in view of the fact and circumstances, as mentioned above, the impugned order denying the Modvat cred .....

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