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TMI Blog2013 (11) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... aving different facts - There is a variation in the nature of the business and facts of case - The matter requires greater consideration as different rates have been specified for electrical fittings including electrical wiring, socket etc. and plant and machinery - Each item has to be examined separately and it has to be determined whether the entry “electrical fittings” is applicable or the items/goods fall in the entry “plant and machinery” – The issue was remanded back to the tribunal to examine the question once again with reference to each and every particular item. - ITA 249/2013, ITA 250/2013 - - - Dated:- 9-10-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Appellant : Mr. R. Santhanam and A. P. Sinha, Advocates. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,805 1,028,269 1,028,269 2 Transformer 1,330,701 1,330,701 140,976 1,471,677 3 Panel Switchgear 653,961 653,961 4 Panel Switchgear 583,902 583,902 5 L.T. PVC Cable 583,902 583,902 6 L.T. PVC Cable 1,408,160 1,408,160 7 Poly Cab Cable 773,828 773,828 8 Poly Can Cable 893,002 893,002 9 Inverter, Battery, Trolley 500,996 50,996 10 Termination Kit, Joints, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28 Installation work 281,093 281,093 29 Installation work 121,109 121,109 30 Supply of Electrical item 28,595 28,595 31 Supply of Electrical item 298,818 298,818 32 Supply of Electrical item 245,543 245,543 33 Electric item 56,512 56,512 34 Fresh transformer oil 10,725 10,725 35 SF 6 Pole assembly 15,000 15,000 36 Diesel for D.G Set 184,240 184,24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Earthing plate for power distributor 76,684 76,684 56 Load Extension Charge 277,500 277,500 Total 20,875,535 293336 40,837,676 5. The following chart for the assessment year 2008-09 gives details of depreciation as claimed by the appellant and what was allowed by the Assessing Officer:- S. No. Particulars Capitalisation Amount Depreciation Claim Depreciation to be allowed 1 Opening Balance 8,496,017 1274403 849,602 2 Electrical Capacito Panel 275,500 96425 467,468 3 1250KVA DG Set Make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 147 1,400 23 Window AC 1.5 Ton 9,333 3267 2,502,405 Sub Total (A) 12,399,574 4,327,188 2,502,405 6. The appellant-assessee did not succeed in the first appeal and has also not succeeded before the tribunal. The reasoning given by the tribunal is as under:- 11. We have heard both sides. We have also gone through the paper book submitted on this issue. Page 64 of the paper is list of items added in electrical installations during financial year 2006-07. The details available at page 64 of the paper book show that the majority of the expenses are in respect of transformer, panel switch gear, LT PVC Cable, Poly Cab Cable, electric generating set, Elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kets and other fittings, etc. are entitled to depreciation @ 10% but plant and machinery is entitled to deprecation @ 15%. We have reproduced above different items on which depreciation was claimed by the assessee @ 15% but was allowed by the Assessing Officer @ 10%. We note that the items include transformers, window ACs, split ACs, invertors, etc. We feel that the matter requires greater consideration as different rates have been specified for electrical fittings including electrical wiring, socket etc. and plant and machinery. Each item has to be examined separately and it has to be determined whether the entry electrical fittings is applicable or the items/goods fall in the entry plant and machinery . 8. Thus, without expressing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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