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1998 (6) TMI 248 - CEGAT, NEW DELHIExtract: ....... would remain idle. Where the production machinery is totally dependent upon the motive power, the later has to be taken to be a part and parcel of the former. I find that the reference does not stand in my way for holding that in the same manner as motors, transformers are also eligible machines. On these observations I dismiss the Revenue appeal.
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