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2007 (6) TMI 224 - HIGH COURT OF JUDICATURE OF BOMBAY AT NAGPURCenvat/Modvat credit - Capital goods - Whether the CESTAT is right in allowing of Modvat credit when simultaneous availment of Modvat credit on capital goods and depreciation in income-tax was not allowed in terms of Rule 57-R(5) of the erstwhile Central Excise Rules, 1944 merely on the ground that the depreciation was subsequently not claimed in the revised return?
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