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2018 (5) TMI 14 - AT - Central ExciseCENVAT credit - clearance of capital goods - it is claim of appellant that they claimed depreciation at the time of procurement and not CENVAT credit - Held that: - the Appellant had produced evidences duly certified by the statutory auditors indicating that at the time of procurement of capital goods, no cenvat credit was availed - In the absence of availing of Cenvat credit on the said D G Sets, provisions of Rules 3(5A) and 8(b) of Cenvat Credit Rules, 2004 are not attracted - appeal allowed - decided in favor of appellant.
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