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2017 (11) TMI 1397 - CESTAT BANGALORECENVAT credit - capital goods - depreciation - Rule 4(4) of the CCR, 2004 - Held that: - this case needs to be remanded back to the original authority to verify whether the appellant has actually taken the depreciation under Section 32 of the Income Tax Act or not becuase the appellant has submitted that it is only the irregularity crept in accounting of the credit in the concerned book which was purely unintentional and the appellant has not taken the double benefit - appeal allowed by way of remand.
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