Voltage Stabilizer is an energy saving device; entitled to higher rate of depreciation

IT: In case of assessee, engaged in manufacturing automobile components, depreciation was to be allowed at rate of 100 per cent in respect of micro processor based pressure indicating system and voltage stabilizer as said items were covered under Entry III(3)(iii)(B)(c) and Entry III(3)(iii)(E)(c) of Appendix - I relating to depreciation