Held that the Tribunal in the assessee’s own case having allowed depreciation on oil field equipment in the assessment year 2006-07, the assessee was eligible to claim depreciation on oil field equipment at 60 per cent.  That for the assessment year 2006-07, the Tribunal having held that extraction of mineral oil which would amount to “production of articles or things”, the assessee was eligible to claim additional depreciation under section 32(1)(iia) of the Act. (AY. 2007-08, 2008-09)