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1997 (2) TMI 42 - MADRAS HIGH COURTExtract: .......al machinery is eligible to claim development rebate under the provisions of section 53 of the Act. There is no corresponding entry in the Ninth Schedule covering the component parts of the industrial machinery in the Ninth Schedule of the Act. Therefore, we answer the abovesaid first question in the negative and in favour of the Revenue. No costs.
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