https://www.taxtmi.com/caselaws?id=72105 A concessional exemption for small scale units under the 3-2-1981 notification was applied by reference to the settled 1975 governmental norms for valuing plant and machinery. Those norms excluded transport charges and erection charges, and the Tribunal held that the same valuation basis governed the exemption question. On that approach, the unit's plant and machinery fell below the prescribed ceiling of Rs. 20 lakhs once the disputed elements were excluded, so the exemption was available. The record already contained the necessary figures, making remand unnecessary. The departmental challenge therefore failed and the exemption order was sustained. en-us Wed, 11 Sep 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72105 A concessional exemption for small scale units under the 3-2-1981 notification was applied by reference to the settled 1975 governmental norms for valuing plant and machinery. Those norms excluded transport charges and erection charges, and the Tribunal held that the same valuation basis governed the exemption question. On that approach, the unit's plant and machinery fell below the prescribed ceiling of Rs. 20 lakhs once the disputed elements were excluded, so the exemption was available. The record already contained the necessary figures, making remand unnecessary. The departmental challenge therefore failed and the exemption order was sustained. Case-Laws Central Excise Wed, 11 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72105