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1997 (8) TMI 2 - SC - Income TaxMachinery used not merely for the manufacture of nuts, bolts and screws for automobiles, but also for the manufacture of such articles for other machinery - machinery is mentioned in the Fifth Schedule - hence impugned machinery will get development rebate at the rate of 35 per cent, even if not used exclusively in mfg. of nuts, bolts and screws for automobiles
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