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2009 (9) TMI 871 - AT - Central ExciseExtract: .......Rule 4(4) by availing both Cenvat credit and Income tax depreciation for the second instalment of 50 credit which is the subject matter of the SCN and the impugned order. I, therefore, set aside the impugned order insofar as it upholds the demand of Rs. 3,63,467/- together with interest, and allow the appeal. (Dictated and pronounced in open court)
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