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1996 (5) TMI 100 - AT - Income TaxExtract: .......e case. Even if the water cooler was installed in factory premises, it cannot be said that it was employed directly in the manufacture or production of goods. We therefore, hold that the investment allowance is not admissible on the water cooler. This ground of the department is allowed. 27. In the result, the department s appeal is partly allowed.
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