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2004 (10) TMI 253 - AT - Central ExciseExtract: .......inputs there is no provision like capital goods of determining credit/duty recovery on proportionate depreciated values. 4. In view of our findings, we found no merits in Revenue appeal. 5. The Revenues appeal is required to be dismissed. Cross objection to stand disposed off accordingly. 6. Ordered accordingly. (Pronounced in Court on 10-12-2004).
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