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2013 (6) TMI 664 - AT - Income TaxDepreciation claim disallowed - additions to the relevant blocks of assets admittedly made at the end of the financial year had not been shown to be put to use - Held that:- The trial production is usually for the entire unit, as it is only when the entire machinery is set up, that the production or trial production could be made. The running of a single machine, as it is perhaps this that has been construed as a trial run, is only a part of its commissioning, as vendors are usually required to demonstrate the working of the machine as a part of its commissioning. Again,from the list of the additions to the fixed assets there are additions dating as far as back to May, 2007. The assessee has also sought to place on record the copy of the invoice dated 28.02.2008, with a request that the same be admitted on record, perhaps to meet the objection by the first appellate authority that the production would only be accompanied by payment of excise duty. Thus restore the matter back to the file of the assessing authority for a de novo examination of the matter - assessee's appeal allowed for statistical purposes.
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