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2010 (12) TMI 1272 - GUJARAT HIGH COURTExtract: ....... Tribunal was justified in holding that once full depreciation is claimed, the assessee is barred from availing modvat credit? (b) Whether, on the facts and in the circumstances of the case, the Customs, Excise & Service Tax Appellate Tribunal was justified in holding that the extended period of limitation had rightly been invoked?”
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