2012 (9) TMI 841

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..... duction Unit or Factory, however, it cannot fall under sub-clause (iii) which refers to any other industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article specified in the Eleventh Schedule. The Canteen cannot be said to be an `industrial undertaking' as it does not manufacture or produce any article or thing, as r .....

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..... ort, 'the Act'] in respect of Refrigerator, Cooking Range and Fans installed in its Canteen. In our view, the assessee does not satisfy its claim for investment allowance under Section 32A(2)(b)(iii), which reads as under: "in any other industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article or thing specified i .....

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..... 6: This civil appeal filed by the assessee pertains to Assessment Year 1981-1982. Two questions arise for consideration in this civil appeal. Question No.1 concerns the claim of the assessee for investment allowance with regard to equipment installed by the assessee in its Canteen. This question has been answered by us in favour of the Revenue today vide Civil Appeal No.2095 of 2006 and allied .....

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