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2017 (3) TMI 859 - AT - Central ExciseCENVAT credit - denial on the ground that the appellants have claimed the depreciation on the capital goods as well as cenvat credit, accordingly they availed double benefit - Held that: - appellant says that they have claimed the depreciation in the books of accounts the same was reversed in the income tax return. If this is so, the appellant has not claimed depreciation - However, both lower authorities have not considered properly the document submitted by the appellant to justify that the depreciation was not claimed on the amount of cenvat credit availed by them - appeal allowed by way of remand.
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