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2018 (5) TMI 182 - CESTAT AHMEDABADCENVAT credit - Depreciation was also claimed - It is the case of the appellant that they had filed revised returns with the Income tax authorities, after cancelling the entry for the amount of Central Excise duty involved in the capital goods - Held that: - both the lower authorities have come to the conclusion that the appellant is not been able to justify that the revised income tax return so filed and that amount of Central Excise duty was deducted from the depreciation when the revised refund claim filed - the specific query was raised by the Bench as to whether CA certificate indicating that Central Excise duty has been reduced form the depreciation claim, it was not answered satisfactory. The entire matter needs reconsideration by the Adjudicating Authority - appeal allowed by way of remand.
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