https://www.taxtmi.com/caselaws?id=166801 For exemption under a notification linked to the ceiling on capital investment in plant and machinery, a mobile crane used inside the factory for handling materials and supporting manufacturing operations was treated as part of the industrial unit's plant and machinery. The Tribunal held that the expression "plant and machinery" is wide enough to include equipment used for industrial activity within the premises, and that physical embedding in the earth or permanent fixation is not necessary. Because the crane was actually used for transport and handling during manufacture, its value was includible in the capital investment computation, causing the exemption limit to be exceeded. en-us Fri, 02 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 15:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166801 For exemption under a notification linked to the ceiling on capital investment in plant and machinery, a mobile crane used inside the factory for handling materials and supporting manufacturing operations was treated as part of the industrial unit's plant and machinery. The Tribunal held that the expression "plant and machinery" is wide enough to include equipment used for industrial activity within the premises, and that physical embedding in the earth or permanent fixation is not necessary. Because the crane was actually used for transport and handling during manufacture, its value was includible in the capital investment computation, causing the exemption limit to be exceeded. Case-Laws Central Excise Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166801