S.P.BHARUCHA, J. (1) THE question is whether the value of the capital investment of plant and machinery installed in the appellants industrial unit exceeded rupees ten lakhs. Reliance was placed by the Revenue upon a letter dated 23-1-1978, written by the appellants to the suppliers of the machine by reason of which the said value exceeded rupees ten lakhs. The letter states: "The machine has been commissioned by them (the suppliers engineers) and working alright at present except a jerky movement of the slides." The letter is sought to be explained away by the appellants by saying that the word "commissioned" had been loosely used. We do not think that any interference in this matter is called for, having regard to the clear language of the letter aforementioned. (2) THE appeal is dismissed with costs.