https://www.taxtmi.com/caselaws?id=74013 An exemption notification linked eligibility to capital investment in plant and machinery not exceeding Rs. 20 lakhs, but did not define that expression. A general administrative circular clarifying the scope of "plant and machinery" was treated as relevant guidance for computing the investment limit, even though it was not issued with reference to the exact notification. On that basis, the generating set and moulds were excluded from the computation, and the assessee remained entitled to the exemption benefit. en-us Tue, 06 Sep 1988 00:00:00 +0530 Mon, 06 Jun 2011 11:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74013 An exemption notification linked eligibility to capital investment in plant and machinery not exceeding Rs. 20 lakhs, but did not define that expression. A general administrative circular clarifying the scope of "plant and machinery" was treated as relevant guidance for computing the investment limit, even though it was not issued with reference to the exact notification. On that basis, the generating set and moulds were excluded from the computation, and the assessee remained entitled to the exemption benefit. Case-Laws Central Excise Tue, 06 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74013