distinguishes it from
the crane in question, the present crane has 8
SPMTS which are not there in the crawler
10
crane, the crawler crane ... crane that can move with the load
to different sites would be a `Travelling Crane'
like an EOT crane, while a crane on propelling
cranes cannot travel
on normal road conditions. In other words, these
cranes are not designed to travel like normal
vehicles. These cranes weigh upto ... question of using rubber pads on
crawler chains it was conveyed as under:
"1. Crawler cranes are basically for use at
sites
prove his point giving definition for crawler and tractor and that the crawler cranes are eligible for depreciation at 40% and not 15% under ... crawler cannot be treated as a tractor. Even in the bills produced the description given by the seller TELCO it is shown as crawler crane
Gujarat State, in Tax Appeal No. 77 of 2003, holding that crawler-crane 'TATA-320' falls within the definition of "motor vehicle ... Constitution that Crawler Crane TATA-320, Crawler Hydraulic Excavator PC-300, Crawler Chain Mounted Pipe-Bending Machine, Crawler Mounted Dozzer, etc. is neither a 'motor
implementing
the same and once it is declared that the Crawler Cranes are not motor
vehicles and therefore, any tax and penalty recovered is illegal ... road tax applicable from time to time. That so far as Crawler Crane is
concerned, it is predominantly used in the factory premises
made by the AO
by not appreciating the fact that the crawler cranes/trailers are
in the nature of Plant & Machinery as held ... Samarth Lifters Pvt. Ltd.
structure operating on a crawler belt. The crawler crane is capable
of moving on its own accord on surface areas
only grievance of assessee relates to disallowance of
depreciation on Crawler Cranes and Dozers @ 30%.
3. Rival contentions have been heard and record perused ... enclosed or open cab with lower structure operating on a crawler belt.
The crawler crane is capable of moving on its own accord on surface
appreciated the fact that the crawler
cranes/trailers are in the nature of Plant & Machinery and thus
2
ITA No. 6233/MUM/2018 ... enclosed or open cab with lower
structure operating on a crawler belt. The crawler crane is capable
of moving on its own accord on surface
appreciated the fact that the crawler
cranes/trailers are in the nature of Plant & Machinery and thus
2
ITA No. 5738/MUM/2018 ... enclosed or open cab with lower
structure operating on a crawler belt. The crawler crane is capable
of moving on its own accord on surface
present appeal falls in a narrow compass. The
same being whether crawler cranes/trailers are in the nature of plant &
M/s Samarth Lifters ... depreciation by the assessee u/s 32 of the Act on crawler cranes/trailers
@ 30% as motor lorries used in the business of running them
