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Cenvat credit - Capitalization of Input services - restriction on availing depreciation - Rule 4(4) of CCR - Since there is no explicit provisions to restrict the Cenvat credit on input services if the assessee claims depreciation, the cenvat credit cannot be denied - Tri

Central Excise - Cenvat credit - Capitalization of Input services - restriction on availing depreciation - Rule 4(4) of .....

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