2005 (12) TMI 575

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....d the following identically worded question in both the appeals. "Whether, the Appellate Tribunal is right in law and on facts in holding that the assessee which is engaged in the business of manufacturing air coolers, ventilators, fans etc. is entitled to depreciation at the rate of 50 % on dyes and moulds, though higher rate of depreciation is allowable on the goods defined in Appendix 1, Bloc....