V. Rajamanickam, Member (T)

1. The appeal is for allowing the benefit of the exemption under Notification No. 77/83 dated 01-03-1983 applicable to Small Scale Industries in the calculation of the value of the Capital investment on Plant & Machinery installed in the industrial unit.

2. The appellants are manufacturers of 'Barrium Carbonate and Sodium Sulphide' and have registered themselves with the Department of Industries as a Small Scale Industry with capital investment of Rs. 16,49,360.58 ps. The Department has, however, worked out the capital investment on Plant & Machinery as Rs. 23,31,439.75 ps. Against the order of the Collector, the appellants have contested the finding on the capital investment of Rs. 20,35,313.40, after conceding to some of the exclusions, which the Collector has allowed as being incorrect, on the following grounds :-

(i) There was error in the arithmetical calculations;

(ii) Inclusion of the value of six driers which were dismantled and amount of Rs. 84,494 qualifies for deduction;

(iii) The cost of civil works, viz. overhead tank water pump and water tank to the value of Rs. 36,425 and structural to be excluded from the capital investment;

(iv)