:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.534 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. Vippy Spinpro Ltd. ..Respondent. Mr.P.S.Sahadevan for the Appellant. Mr. Dr. K. Shivram with Mr.A.R.Singh for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22nd January,2008 PC : 1. The revenue has preferred this appeal on the following question of law. Whether on the facts and in the circumstances of the case the Tribunal was justified in law in allowing full depreciation to the assessee even though the commercial production had started only from 18.10.1993? 2. In appeal preferred by the assessee before the Tribunal, the Tribunal in Para-8 has recorded a finding of fact that trial production commenced on 27.8.1993 and that the goods produced were in fact sold. Reliance was placed amongst others on the payment of electricity dues as also excise duty. In our opinion, this is purely a :2: finding of fact. The Tribunal has also held that the test is not that machine was put to use for trial production or commercial production but where machinery was used for production. 3. Considering the finding recorded, in our opinion, the question of law as framed would not arise and consequently the appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)