1994 (7) TMI 339

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....) rejecting the review application. The petitioner made an application under the aforesaid provision for grant of the eligibility certificate, which is rejected by the respondent No. 2. The rejection is on the ground that the lease deed is not registered nor it contains period of lease; petitioner though has a generator, but the same has not been mentioned in the list of machinery nor its vouchers have been vouched and finally, the unit was closed from April 1, 1986 to October 20, 1986 that is to say, for a period of more than six months at a stretch, hence the unit is not entitled for exemption. Petitioner thereafter filed review along with registered lease deed further stating that it purchased generator from M/s. Jeewan Diesels, Delhi on....

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....able. Coming to the second ground, namely rejection on the ground of the petitioner not submitting the vouchers for the generator at the time of claiming exemption, it is contended that the generator having been purchased on November 6, 1985, from M/s. Jeewan Diesels, Delhi after filing of the exemption application, the same could not be incorporated in the list of vouchers, hence the same could not be filed along with the said exemption application, but the same was filed subsequently along with the review application and that ought to have been considered by the respondent No. 2. The second contention is that the generator was used for producing electricity hence it could not be said to be machinery. Thus, the findings even otherwise of ....