https://www.taxtmi.com/caselaws?id=428953 Where exemption notifications expressly state that any part of a quarter must be taken as a full quarter for depreciation, that quarter-based benefit applies to debonded capital goods of a 100% EOU. The departmental circular addressed the period and method of depreciation generally, but it could not curtail the express entitlement created by the notifications. An administrative circular cannot override or dilute a delegated legislative instrument, so the contrary demand was unsustainable. en-us Mon, 25 Jul 2022 00:00:00 +0530 Sat, 15 Oct 2022 09:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428953 Where exemption notifications expressly state that any part of a quarter must be taken as a full quarter for depreciation, that quarter-based benefit applies to debonded capital goods of a 100% EOU. The departmental circular addressed the period and method of depreciation generally, but it could not curtail the express entitlement created by the notifications. An administrative circular cannot override or dilute a delegated legislative instrument, so the contrary demand was unsustainable. Case-Laws Central Excise Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428953