2001 (9) TMI 539

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..... whether cooling towers used for cooling the moulds which moulds are subsequently used in the injecting moulding machine are eligible for benefit of Rule 57Q or not. 2. The Commissioner (Appeals) ruled against the assessee appellants in this case on the observation that the cooling tower did not cause any change in substance or produce or process any goods. The main submission made in the appeal .....

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