https://www.taxtmi.com/caselaws?id=341052 The appeals before the Appellate Tribunal CESTAT AHMEDABAD centered on the appellant's availing of depreciation under the Income Tax Act, 1961, and CENVAT credit on the same capital goods, allegedly violating the CENVAT Credit Rules. The Tribunal remitted the case for detailed scrutiny due to the appellant's submission of revised Income Tax returns surrendering the depreciation benefit, lacking supporting documents during adjudication. By allowing the appeals via remand, all issues were left open for further examination, ensuring a thorough review by the adjudicating authority for transparency and fairness in the legal proceedings. en-us Wed, 15 Mar 2017 00:00:00 +0530 Sat, 01 Apr 2017 08:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341052 The appeals before the Appellate Tribunal CESTAT AHMEDABAD centered on the appellant's availing of depreciation under the Income Tax Act, 1961, and CENVAT credit on the same capital goods, allegedly violating the CENVAT Credit Rules. The Tribunal remitted the case for detailed scrutiny due to the appellant's submission of revised Income Tax returns surrendering the depreciation benefit, lacking supporting documents during adjudication. By allowing the appeals via remand, all issues were left open for further examination, ensuring a thorough review by the adjudicating authority for transparency and fairness in the legal proceedings. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341052