{¶ 1} Appellee and cross-appellant Ellwood Engineered Castings Company's ("EEC") primary business is manufacturing castings for the steel and automotive industries. The principal raw materials used by EEC are scrap ingot molds. When the scrap molds are received at EEC's property, they are unloaded and stacked by a crane owned and operated by International Mill Service, Inc. ("IMS"), with whom EEC has contracted. IMS is paid on a tonnage...
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