TMI Blog1985 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... came before him. While doing so, the CIT(A) relied on the Chandigarh Bench decision wherein higher rate of depreciation was held to be admissible in case of generator. 2. The ld. Departmental Representative submitted that generator as such is not specifically included in the list entitled for higher depreciation. The learned counsel for the assessee, on the other hand, besides relying on the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding of the Tribunal also in I.T.A. No. 1484 (Mds)/79 in the case of Sri Karthikeya Spinning Weaving Mills Ltd. reads as under: "We have carefully considered the record as well as the arguments. The question is not whether generator is an electrical machinery in any theoretical sense. Electrical machinery, which was denied extra shift allowance has been given an exhaustive definition in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the phrase "transformers and other stationary plant". Hence only "stationary plant" in the class of transformer become ineligible for extra shift allowance. Generator is a more basic machinery than transformer and could hardly be called "other plant" in the category of transformer. Again the words "stationary plant" have not been used in contradistinction to other plants which move as a portable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generator. We have taking the same view in I.T.A. No. 2755/Mds/77-78 dt. 13th Nov., 1978 where one of us was a party. The order of the AAC has, therefore, to be confirmed for different reasons". 4. For the very same reasons given in the above referred case and for reasons given by CIT(A) in his order, his action is confirmed. 5. In the result, revenue's appeal is dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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