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2008 (7) TMI 254 - AT - Customs100% EOU – debonding – benefit of depreciation on machinery - appellants have abandoned the bonded place and the machinery is not available – appellant submits that the machineries are not required to be examined for the purpose of working out the depreciation & the date of expiry of bonding period should not be taken for calculating the depreciation – since value of the machinery has already been worked out in the SCN, appellants prayer for depreciation is justified
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