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2017 (11) TMI 1432 - AT - Central ExciseCENVAT credit - capital goods - simultaneous availment of credit and depreciation - case of Revenue is that the revised returns filed by the appellant after the due date would not regularize the credit wrongly taken by the appellant - Held that: - All the documents produced by the appellant would go to show that the appellant has taken steps to rectify the defect - since the appellant has rectified the mistake of taking CENVAT credit as well as depreciation under Income Tax Act, the demand is unsustainable - appeal allowed - decided in favor of appellant.
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