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2001 (1) TMI 405 - AT - Central ExciseExtract: .......aken recourse to. Thus we find that case cited and relied upon by the Revenue does not support their case. We, therefore, hold that the date of depreciation in view of the above discussions will be 29-3-1996. In this view of the matter the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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