TMI Blog2014 (4) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-08. In fact, the Commissioner (Appeals) does not have any knowledge of the assessment year for the income tax purpose which clearly says that for the period 01.04.2007 to 31.03.2008, the assessment year is 2008-09. As the appellant has filed revised return and did not claim depreciation on those capital goods by producing the IT Return, therefore, they are entitled for CENVAT credit for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods as per Income Tax return for the year 2008-09. 2. Heard both sides. 3. As the issue involved in this case is in a narrow compass, after granting waiver of pre-deposit of the demands, I take up the appeal itself for consideration and disposal. 4. The learned Counsel for the appellant submits that the appellant has filed revised Income Tax return for the assessment year 2008-09 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder that the appellant has filed returns for the year 2008-09 and 2009-10 but they have not filed the return for the year 2007-08. In fact, the Commissioner (Appeals) does not have any knowledge of the assessment year for the income tax purpose which clearly says that for the period 01.04.2007 to 31.03.2008, the assessment year is 2008-09. As the appellant has filed revised return and did not cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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