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TMI Blog1985 (1) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Income-tax Appellate Tribunal at the instance of the Revenue: " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to depreciation at 10% in respect of offset machinery used in its business ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal's view that any machinery which runs on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the assessee is not entitled to claim depreciation at 10%, while the assessee's claim was that since the use of the offset machinery cannot be had without the use of electricity, it should be taken to fall within the expression " other electrical machinery ". The Tribunal agreed with the contention of the assessee that since the use of the offset machinery cannot be had except with the use o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... understood lies in between these two extremes. Wherever the machinery is such that in-built into it is the electric motor, then it would be electrical machinery. For instance, taking a mono-bloc, it is possible to have motor pump separately and an electric motor separately. In such a case, it would not be electrical machinery. But the mono-bloc is worked electrically because it cannot be operated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble part of it, then the machinery would be electrical machinery." Thus, the court has taken the view that the fact that the machinery cannot be used without electricity cannot make the machinery " electrical machinery ", that the fact that the machinery itself did not generate the motive power may not take it out of " electrical machinery " and that whenever the machinery is such that in-built ..... X X X X Extracts X X X X X X X X Extracts X X X X
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