https://www.taxtmi.com/caselaws?id=167257 For eligibility under Notification No. 89/79-C.E., machinery that had been dismantled and permanently removed from the industrial unit was not to be included in the total capital investment on plant and machinery. The later explanation in Notification No. 105/80-C.E. was treated as clarificatory of the earlier position, because equipment no longer forming part of the plant at the relevant time could not be counted in the investment ceiling. Counting both removed machinery and replacement machinery would distort the actual capital investment. The exclusion of dismantled machinery therefore entitled the unit to the exemption benefit. en-us Thu, 04 Apr 1985 00:00:00 +0530 Sat, 13 Dec 2014 11:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167257 For eligibility under Notification No. 89/79-C.E., machinery that had been dismantled and permanently removed from the industrial unit was not to be included in the total capital investment on plant and machinery. The later explanation in Notification No. 105/80-C.E. was treated as clarificatory of the earlier position, because equipment no longer forming part of the plant at the relevant time could not be counted in the investment ceiling. Counting both removed machinery and replacement machinery would distort the actual capital investment. The exclusion of dismantled machinery therefore entitled the unit to the exemption benefit. Case-Laws Central Excise Thu, 04 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167257