Valuation of plant and machinery is highly complex in nature as our practice caters to a wide spectrum of industries each having plant and machinery with its own inherent characteristics.Among the issues to be considered in the valuation of plant and machinery are the specific utility or usefulness of industrial property, its contribution to the production of goods and services for which it is designed and deployed.Valuation of plants and machinery and other industrial assets is one of the main and complex process for a small, medium and large-scale organization to estimate the worth of its assets. The complete study helps the business to valuate market comparison, contribution to the profitability by the production of goods and depreciated replacement cost. Valuation is necessary for any industry before buying or selling any plants or industrial asset.