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2018 (4) TMI 656 - AT - Central ExciseCENVAT credit - capital goods and inputs, which were subsequently written off as obsolete - the obsolete capital goods and the inputs were written off in the year 2005 - Held that: - identical issue decided in the case of PCOMMR. OF CENTRAL EXCISE Versus INDIAN PETROCHEMICALS CORPN. LTD. [2007 (8) TMI 359 - HIGH COURT OF JUDICATURE AT BOMBAY], where it was held that The Tribunal in a long line of judgments where goods have been shown as written off in the books, have taken a view that the benefit is available - credit allowed - appeal allowed - decided in favor of appellant.
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