The assessee had claimed deduction under S.  80 IA(4)  on account of the operation of the captive power plant. The AO  held that “vapour” would not fall within the meaning of “power”. The CIT (A) and the Tribunal upheld the assessee’s claim.  On appeal dismissing the appeal of the revenue the Court held that S. 80IA(4) of the  Act, provides for special deduction to industrial undertakings engaged in the production of power. The word “power” should be understood in common parlance as “energy”. “Energy” can be in any form, mechanical, electricity, wind or thermal. In such circumstances, “steam” produced by an assessee can be termed as power and would qualify for the benefits available under S. 80IA(4) of the Act .( AY. 2011-12)