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82. Appraisal of annual production capacity. M.VAT RULES

 

82. Appraisal of annual production capacity.

The annual production capacity of an eligible unit to whom the eligibility certificate has been granted under any Package Scheme of Incentives, shall, in respect of any period commencing on or after the appointed day be taken to be as shown in the table below:

TABLE
Serial No.
Package Scheme of Incentives
Type of unit
Annual production capacity
1
1979 Scheme
(a) Small-scale industrial units including small scale units manufacturing electronic equipment;
(a) No ceiling in respect of annual production capacity
 
 
(b) Medium scale and large scale units.
(b) Capacity means 125 per cent of the capacity as indicated in the registration certificate or licence issued by the competent authority                                                                                          under the Scheme or                                                                                               the capacity as appraised by the                                                                                                            term lending financial                                                                                                        institution or bank whichever is less.
2.
1983 Scheme
a) Small-scale industrial units including small-scale units manufacturing electronic equipments;
(a) No ceiling in respect of annual production capacity.
 
 
(b) Medium scale and large scale units.
(b) Capacity means 125 per cent of the capacity as indicated in the registration certificate or licence issued by the competent authority under the Scheme or                                                                                          the capacity as appraised by the term lending financial                                                                                                  institution or bank whichever is less.
3.
1988 Scheme
(a) Small-scale industrial units including small scale units manufacturing electronic equipments;
(a) No ceiling in respect of annual production capacity.
 
 
(b) Medium scale and large scale units.
(b) Capacity means 110 per cent of the capacity as indicated in the registration certificate or licence issued by the competent authority under the Scheme or the capacity as appraised by the term lending financial institution or bank whichever is less.                                                   
4.
1993 Scheme
Any unit.
No ceiling in respect of annual       production capacity
 
Amit R Gupta

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