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2017 (6) TMI 847 - AT - Central ExciseClearance of capital goods without payment of duty - demand of duty with interest and penalty - Held that: - capital goods was acquired a long back by the appellant. No depreciation has been allowed to the appellant when the capital goods have been cleared after used. Therefore, the demand against the appellant on this account is not sustainable - the contention of the appellant is that they have not taken the Cenvat Credit on these capital goods. The said fact remained un-verified at the end of the Adjudicating Authority, in that circumstances, benefit of doubt goes in the favor of the appellant - demand set aside - appeal allowed - decided in favor of appellant.
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