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1978 (10) TMI 21 - HC - Income TaxExtract: .......oduces or constructs iron and steel (metal) either from the original ore or from the scraps. In view of the fact that the assessee is producing iron bars and girders from the scraps, he will be entitled to the rebate at 35 per cent. The question is thus answered in favour of the assessee. There will be no order as to costs. S. S. DEWAN J.--I agree.
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