The issue before us is whether petitioner is entitled to investment tax credits claimed upon its acquisition of labeling and addressing machines, a tying machine and a mail inserting machine for the years 1977 and 1978. These were disallowed by the Tax Commission on the ground that the equipment was not used in the production of goods as required by section 210 (subd 12, par [b]) of the Tax Law. We concur with such finding.
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