https://www.taxtmi.com/caselaws?id=81852 Electrical panels connected to individual machines were treated as essential components of plant and machinery for eligibility under Notification No. 77/85 dated 17.03.1985, because the material showed they were necessary for operating the polishing and bevelling machines. Earlier authorities dealing with erection charges, transport charges, technical know-how fees, generating sets and moulds were found inapplicable to this dispute. The reference material also indicated that electrical installations used for productive purposes were to be included. On that basis, the panels were held includible in the plant and machinery value, and the exemption claim failed. en-us Fri, 01 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81852 Electrical panels connected to individual machines were treated as essential components of plant and machinery for eligibility under Notification No. 77/85 dated 17.03.1985, because the material showed they were necessary for operating the polishing and bevelling machines. Earlier authorities dealing with erection charges, transport charges, technical know-how fees, generating sets and moulds were found inapplicable to this dispute. The reference material also indicated that electrical installations used for productive purposes were to be included. On that basis, the panels were held includible in the plant and machinery value, and the exemption claim failed. Case-Laws Central Excise Fri, 01 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81852