TMI Blog100% EOU - calculation of Central Excise duty and Customs duty on the depreciated value of the capital...100% EOU - calculation of Central Excise duty and Customs duty on the depreciated value of the capital goods - the CBEC circular is an administrative order binding on the departmental officer but it cannot prevail over on delegated legislation in the form of an exemption notification. When the notification itself has allowed depreciation for the entire quarter the circular cannot restrict it to part of it. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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