Imported Coal Repairs Classified as Revenue Expenditure Due to High Volatile Matter and Low Ash Content Impact on Ovens.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nature expenditure incurred on repairs and maintenance - This repair necessitated due to use of high V.M. and low ash contents of imported coal, which resulted in increase in temperature, repair had to be done by using good quality of fire bricks to safeguard the ovens from melting, bending and other damages - allowed as revenue expenditure - AT....