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1996 (9) TMI 55 - MADHYA PRADESH HIGH COURTExtract: ......., sheds which are meant for drying of the tiles are an integral part of the process of manufacturing and part of plant and machinery. Hence, it comes within the definition of plant and machinery and, as such, the assessee is entitled to the benefit of investment allowances. The question is answered in favour of the assessee and against the Revenue.
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