The Tribunal held that since the appellant was engaged in the manufacture and printing of laminated pouches and plastic bags, the injection moulding used in such manufacturing could only be termed as moulding machine which shall qualify for higher depreciation @ 30% instead of 15%. Further, assessee’s contention that the entire plant and machinery including office equipment, lab equipment etc.should also fall under the block of ‘moulds’ was dismissed by the Tribunal since they formed a part of separate block of assets.  ( AY.2008 -09)