1980 (9) TMI 148

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....ther the assessee is entitled to depreciation on diesel generator at the special rate of 15 per cent as applicable to general machinery employed in tea factories. The ITO allowed depreciation on generator at 10 per cent on the basis that it is not an item of machinery coming under the category of general machinery in Tea factories appearing in the depreciation schedule. The CIT (A) considered that....

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....fically excepted whereas the words 'General machinery and plant' occurring after the expression 'Tea factories' quite definitely means that all machinery and plant involved in the manufacturing process would be comprehended by the Entry. He has drawn support by examining certain other entries and has psychically referred to item (ii)(E)(2) which reads "Rubber and plastic goods factories-Moulds" an....

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....r providing heat necessary for the tea factory and, therefore, the generator and the electricity produced from the generator could not have in fact been used in the tea factory for the purpose of processing the tea. It is on the other hand pointed out by the ld. counsel for the assessee that the generator is only in the factory, that the firm wood is burnt to generate steam to dry the tea leaves a....