TMI Blog1983 (12) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER The Appellants M/s. Dempo Engineering Works Pvt. Ltd. have been licensed for manufacture of floating vessels, such as, Barges, Launches and Trawlers. These items fall under the Item 68 of the CET. Under Government of India Notification No. 176/77, dated 18-6-1977, these goods are exempt from payment of the Central Excise duty if the total value of the capital investment made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the Central Excise duty amounting to ₹ 56,000/- because after inclusion of the value of the crane in the total investment, the total value of plant and machinery exceeds the ceiling of ₹ 10 lakhs. The Appellate Collector also rejected the contention of the Appellant that the crane is not a part of machinery installed at the Appellants factory. In their Revision petition to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only when it is fixed to the ground in position in use or service. Since the crane is a mobile crane, it cannot be considered to have been installed in the factory as part of the plant and machinery. The SDR referred to the following citations :- CIT v. Meer Mohd. Ali - AIR 1964 S.C. (P. 1693); CIT v. Saraspore Mills Ltd. - 1959 (36) ITR P. 580 Bombay, CIT v. Taj Mahal Hotel- 1971 (82) ITR P. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at since the mobile crane is meant for being used in the industrial unit for conducting its operations for transport within the factory, it should be considered as part and parcel of the plant and machinery installed therein. It is not necessary that the plant and machinery must be embedded in earth or attached to what is so embedded. The words plant and machinery occurring in the aforesaid Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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