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TMI Blog1985 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER In respect of goods falling under Tariff Item 68-C.E.T. manufactured by the appellants, M/s. Vidharbha Ceramics Pvt. Ltd. they were availing of the exemption under Notification No. 89/79-C.E., dated 1-3-1979. But notice dated 14-7-1980 was received by them that they were not entitled to benefit under the said notification and action was, therefore, proposed to be taken in that re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded in arriving at the total value of the capital investment on plant and machinery for purpose of applying Notification No. 89/79-C.E. The contention for the appellants is that when such part or portion of the plant or machinery had been dismantled and permanently removed, the value thereof should be excluded. But the department contends to the contrary and the said contention had been accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear. The said Explanation I reads as follows : While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be exclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... give relief to small-scale industries taking into consideration the sum total of the value of the capital investment as also the total of their clearances during particular periods. The proviso to the earlier notification has been already extracted. It reads that the sum total of the value of the capital investment from time to time on plant and machinery should not exceed ₹ 10 lakhs. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the capital investment. The view to the contrary of the lower authorities does not appear to be correct. It was evidently to make this position clear that the Explanation to Notification No. 105/80 had been formulated in the manner extracted earlier. 7. We, therefore, hold that for purpose of Notification No. 89/79-CE the value of any machinery which had been dismantled and was not par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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