2016 (11) TMI 1550

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..... Order per : Deepak Gupta, C.J.]. - This appeal by the Revenue is totally misconceived. The question before the Tribunal was that whether the hot metal transport vehicle, jumbo electric platform truck trailer assembly used for oil  storage tank and ladle transfer car are part of the plant and machinery. 2. The Learned Tribunal held as a fact that the hot metal transport vehicle is not a .....

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..... plied on public highways. They are not vehicles which can be registered under the Motor Vehicles Act. Therefore, they are the essentially plant and machinery. It is not necessary that every part of the plant and machinery be  permanently attached to the earth. There can be moving plant and machinery also. In this behalf reference may be made to the judgment of the Apex Court in Jayaswal Neco .....

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