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1979 (5) TMI 100 - ITAT MADRAS-DExtract: .......) that after the rough castings are polished, the product is a new product which is utilised as component in internal combustion engine and answered the question in the affirmative. We, therefore, hold that the assessee would be entitled to the relief under s. 80J as well as the allowance under s. 32(1)(vi). 8. In the result, the appeal is allowed.
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