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TMI Blog1995 (1) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, they are entitled to extra-shift depreciation allowance ?" The brief facts of the case are that the assessee is a manufacturer of vanaspati and for the establishment of its unit, it purchased an electric motor and starters. The claim for extra-shift depreciation allowance was made on the purchase of motor and starters. The assessee contended that the motor and starters are part and parcel of the machinery and, therefore, it should not be considered as electric machinery. On behalf of the Revenue, it was submitted that the process of electricity can be divided into three parts, (i) the generation of energy, (ii) distribution and transmission of energy so generated, and (iii) actual feeding of machinery which are to be moved by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether they could be said to be electric machinery. In CIT v. Mir Mohammad Ali [1964] 53 ITR 165, it was observed by the apex court that machinery is a word of common parlance and not a technical word. The meaning given in common parlance has to be given. The judicial Committee in the case of Corporation of Calcutta v. Chairman, Cossipore and Chitpore Municipality, AIR 1922 PC 27 ; [1922] ILR 49 Cal 190, observed that the word machinery when used in the ordinary sense, prima facie, means some mechanical contrivances which, by themselves or in combination with one or more other mechanical contrivances, by the combined movement and interdependent operation of their respective parts generate power, or evoke, modify, apply or direct natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibution, or sale of electricity for light, heat, or power, an electric company, attempting under private grant to dispose of current to private consumers, is ' beginning construction of an electric plant ' within section 68, giving the Commission authority to supervise construction. People Exrel Oneonta Light and Power Co. v. Public Service Commission Second Dist. (167 N. Y. S. 486, 489, 180 App Div 32). " Electricity is an imponderable and invisible agent producing light, heat and other physical phenomena. In the definition of electric plantprime motors have been considered as electric plant, as such the electric motor is an electric machine and in common and commercial parlance is also considered as electric machine. From a perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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