Regan Kapoor & Company

903, 9th Floor, GD-ITL, North Ex Tower, Netaji Subhash Place, New Delhi-110034

caregankapoor@gmail.com

+91 9811138061

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

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