Tribunal held that nature of grant-in-aid is in the form of financial assistance subject to maximum of Rs. 10 crores for setting up of cold chain value addition and preservation infrastructure so that India usher’s into a new dawn. However nature of such grant-in-aid is restricted to technical civil work and plant and machinery. Broadly the financial assistance i.e., grant-in-aid are for technical civil work and plant and machinery and nothing else in broad scheme of Government of India, MFPI which was called “Scheme for Cold Chain Value Addition and Preservation Infrastructure”. Grant-in-aid is therefore, required to be reduced from the value/cost of the assets eligible for depreciation.   (AY. 2014-15)