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2013 (11) TMI 130 - ITAT COCHINScope of the term Current Repairs - Disallowance of the cost of chamber assembly – Held that:- Following the principles laid down in Saravana Spinning Mills P. Ltd [2007 (8) TMI 16 - SUPREME COURT OF INDIA] - When an integral part of the machine is replaced it would come within the connotation of "current repairs - Replacing compressor in the air-condition machine and picture tube in the television set would come within the connotation of "current repairs" under section 31(i) - Chamber assembly is one of the integral part of the intermix machine like compressor in the air-conditioner or picture tube in the television set - Replacing of chamber assembly in the intermix chamber is only for the purpose of maintaining the intermix chamber in a working condition - Intermix machine consists of bed plate, mixing chamber (chamber assembly), top cylinder, motor, gear, hydraulic power pack - Chamber assembly is fully integrated to the bed plate below the top cylinder - The chamber assembly cannot perform any independent and separate function. It functions only when it is fed with rotors and other parts of the intermix machine – Decided against revenue.
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