owner of the
taxi. The taxi given to Boota Singh bore number UPS-6679.
Inder Singh directed Lal Singh to take the taxi
304
with ... Singh the deceased and the number of the car was UPS-
6679 and it was of Fiat make. The respondent Boota Singh
whom the witness
Central Excise, raise a common issue, viz., whether the tarpaulin
made-ups which are prepared after cutting and stitching the tarpaulin
fabric and fixing ... noticee is carrying on the business of producing and selling
`tarpaulin made-ups'. The `tarpaulin made-ups' are nothing but the
tarpaulin cloth
Socomec Ups India Pvt. Ltd vs Commissioner Of Customs (Appeals on 6 November, 2014
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH ... JUSTICE T.S.SIVAGNANAM
Writ Petition No.18676 of 2013
Socomec UPS India Pvt. Ltd.,
Rep. By Shanti Balamurugan,
Country Manager
being the depreciation claimed by the assessee on UPS,
rack, switch and battery. The explanation offered and decisions cited
by the assessee has been wrongly ... upholding of disallowance of depreciation amount
Rs.57,038/- claimed on the UPS, Rack, switch and battery etc.
28.1 In the assessment completed, the Assessing
made by AO by restricting the depreciation on
UPS @15% as against assessee's claim @60%.
4. On the facts and circumstances ... upholding
the action of the AO in allowing depreciation on UPS @ 15%
instead of 60% as claimed by the appellant, holding that UPS
is neither
main case of the assessee is that the Uninterrupted Power Supply
(UPS) systems purchased were used as an integral part with the computers
and therefore ... asset. value/ claim of the depreciation depreciation
WDV assessee
1. UPS for Home PC 107500 64500 10750 53750
2. UPS systems for Home
appellants are engaged in the manufacture of Uninterrupted Power Supply System (UPS). The officers of Central Excise visited the factory premises of the appellant ... duty on the value of batteries being cleared as part of the UPS system without including the value of the Lead Acid Batteries
section 80-IA shall apply to the start-ups for the purpose of allowing deductions under sub-section (1). Explanation. - For the purposes of this
unit (hereinafter referred to as IDF1 unit)
which manufactures and sells UPS systems and other power protection
devices. The products manufactured in this unit ... unit (hereinafter
referred to as IDF2 unit) which also manufactures and sells UPS
systems and other power protection devices. The products
manufactured in this unit
expenses, Rs. 1,13,422/- on account of claim of
depreciation of UPS and Inverter ... Assessing Officer in
restricting the claim of the appellant for depreciation on
UPS and Inventor @ 15% as against 60%, by treating/ the
same as plant
