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2012 (12) TMI 142 - AT - Central ExciseCENVAT credit - Denial of credit in respect of the capital goods - Depreciation claimed under the Income Tax Act - Held That:- As Documents were not available to the original authority and that authority was therefore handicapped in taking a decision on the dispute. Appellate Authority did not properly examine the documents produced by the assessee - The matter was remanded back to the original authority.
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