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2013 (12) TMI 115 - CESTAT KOLKATAAvailment of benefit of CENVAT Credit on capital goods - Depreciation u/s 32 of the Income Tax Act, 1961 – Documents not produced to adjudicatory authority - Waiver of Pre-deposit – Held that:- The Appellant have recently procured a Certificate from the Income Tax Authority, wherein it certified that the Appellant had not availed depreciation on the capital goods - the Certificate now produced had not been produced earlier before the Adjudicating Authority for scrutiny and consideration – the case is remitted back to the Adjudicating Authority to consider all issues afresh – Decided in favour of Assessee.
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