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1988 (1) TMI 146 - CEGAT, NEW DELHIExtract: .......lants/machineries are not available separately on record the matters are remanded to the original adjudicating authority for recomputing the capital investment on plant and machinery referable to liquid nitrogen plant and the common plant and machinery in the same industrial complex i.e. dairy complex. The appeals are thus allowed by way of remand.
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