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of <h1>Appellant wins as Court rejects extended limitation period. Clarification on depreciation & modvat credit.</h1> <h3>Gujarat Alkalies & Chemicals Ltd. Versus Commissioner</h3> Gujarat Alkalies & Chemicals Ltd. Versus Commissioner - 2013 (291) E.L.T. A122 (Guj.) The High Court of Gujarat heard the case with Ms. Harsha Devani and Mr. H.B. Antani as judges. The court admitted the case to determine two substantial questions of law related to depreciation and modvat credit, and the invocation of the extended period of limitation by the Customs, Excise & Service Tax Appellate Tribunal.
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