TMI Blog2019 (5) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has reduced certain amount towards expansion on certain machinery and plant, one such machine is HSD machine is nothing but a grinder and the same is part of plant and machinery - it is found that the machine is part of plant and machinery and if the cost of the machine HSD machine is taken into consideration then the total investment worked out to ₹ 164.69 lakhs which is mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the State Jammu and Kashmir and availing the benefit of Notification No.56/02-CE dt.14.11.2002 as they started a new unit which had commenced commercial production from 5.8.2005. In order to avail, the benefit under the Notification No.01/10 dt.6.2.2010, the appellant sought to undertake substantial expansion by making an additional investment in plant and machinery by more than 25%. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to the appellant. Against the said order, the appellant is before us. 3. Ld. Counsel appeared for the appellant submits that in appeal proceeding, the Commissioner (Appeals) has reduced the value of HSD machine amounting to ₹ 3.95 lakhs which is part of plant and machinery and the same is taken into consideration the total investment working out to ₹ 164.69 lakhs and if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. On going through the photograph of machine produced before us, we find that the same is part of plant and machinery and if the cost of the machine HSD machine is taken into consideration then the total investment worked out to ₹ 164.69 lakhs which is more than 25% of the total investment already made by the appellant. Therefore, we hold that the appellant has compiled with the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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