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2010 (9) TMI 259 - CESTAT AHMEDABADDemand of duty - denial the benefit of modvat credit - in respect of capital goods on the ground that they have also availed depreciation from the income tax authorities - appellant revised their income tax returns wherein their claim for depreciation in respect of capital goods was withdrawn - returns without the claim of the depreciation, stands accepted by the income tax authorities - order is set aside and matter remanded to Commissioner (Appeals) for fresh decision in the light of the observations
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