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2017 (4) TMI 22 - CESTAT AHMEDABADCENVAT credit - denial on the ground that the appellant had availed the benefit of depreciation u/s 32 of the Income Tax Act, 1961 on the capital goods and also availed CENVAT credit on the same capital goods - violation of Rule 4(4) of the CCR, 2004 - Held that: - the Revised Return for the Assessment Year 2010-11 has been accepted resulting into surrendering of the depreciation benefit claimed earlier u/s 32 of the Income Tax, 1961 on the capital goods on which CENVAT credit was also availed - these documents were not placed before the adjudicating authority at the time of adjudication, hence could not be scrutinized. To ascertain the fact whether the appellant had surrendered the benefit of depreciation under Income Tax Act,1961 on the same capital goods on which CENVAT credit availed, during the relevant period, the matter is remitted to the adjudicating authority - appeal allowed by way of remand.
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