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TMI Blog2006 (4) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... .1987, for the assessment year 1982-83 : "1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing depreciation @ 20 % on Electric Installations in the Fully Fashioned Unit ? 2. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing Extra Shift Allowance on Oil Tanks in Vanaspati Units and Storage Tank and Cooling Tower in Refinery Units? 3. Whether on the facts and in the circumstances of the case and on proper interpretation of law rules in this behalf the Appellate Tribunal was right in law in allowing Depreciation @ 20 % on Generator and Electric Transformers ? 4. Whether on the facts and in the circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason to interfere in the finding of the Commissioner of Income-tax (Appeals). All the three terms which are oil tanks in Vanaspati unit and storage tank and cooling tower in Refinery unit cannot be regarded anything than part of plant. In all fairness, the ld Sr. D.R. could not point out any specific head in the Appendix to Income-tax rules providing different rate of deprecation or any restrictions to extra shift allowance on this part of the machinery. Once it is established that these are part and parcel of the machinery and there is no specific bar under the Income-tax rules for allowance of extra shift allowance, the claim of the assessee for extra shift allowance could not be negated and was rightly admitted by Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been pleaded for the purpose. No other details were furnished by the counsel for the Revenue to show that the question referred to above was challenged by the Revenue in any subsequent proceedings after the same was decided against the Revenue by the Tribunal. Counsel for the assessee has also referred to a judgment in CIT v. Saraswati Industrial Syndicate Ltd. [2002] 257 ITR 779 (P H) to state that the Generator has been held to be an integral part of plant and machinery and on the same principle even the Electric Transformers would fall in the same category as without the use of both these, it is impossible to run the plant. However, in view of our findings recorded above, we need not opine on this and answer the question again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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