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    <title>2017 (3) TMI 1497 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal set aside the decision of the Ld Commissioner (Appeals) and allowed the appellant&#039;s appeal regarding the availing of Cenvat Credit and benefit of depreciation under the Income Tax Act. The Tribunal found that the appellant rectified the mistake by surrendering the depreciation benefit claimed earlier, supported by evidence such as a Chartered Accountant&#039;s certificate and Income Tax Department&#039;s assessment order. Consequently, the Tribunal ruled in favor of the appellant, emphasizing the corrective actions taken to rectify the error.</description>
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      <description>The Appellate Tribunal set aside the decision of the Ld Commissioner (Appeals) and allowed the appellant&#039;s appeal regarding the availing of Cenvat Credit and benefit of depreciation under the Income Tax Act. The Tribunal found that the appellant rectified the mistake by surrendering the depreciation benefit claimed earlier, supported by evidence such as a Chartered Accountant&#039;s certificate and Income Tax Department&#039;s assessment order. Consequently, the Tribunal ruled in favor of the appellant, emphasizing the corrective actions taken to rectify the error.</description>
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