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2008 (2) TMI 123 - CESTAT, BANGALOREPartial fulfillment of export obligation - appellants have been permitted to debond the unit from EOU scheme, then question of demanding duty foregone on total goods used in the manufacture of export goods is not legally tenable - since the capital goods have been manifestly used in production of export products & export obligation is partially fulfilled, depreciation benefit is allowable – duty has to be calculated on the depreciated value – revenue appeal dismissed
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