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1983 (8) TMI 156 - ITAT MADRAS-DExtract: .......s not possible to heat the tiles and ridges and the assessee will not be able to manufacture the tiles and ridges without the kiln. Thus, in our view, the kiln would constitute plant within the meaning of section 32 for allowance of extra shift depreciation. Accordingly, we allow the claim of the assessee. 7. In the result, the appeals are allowed.
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