https://www.taxtmi.com/caselaws?id=778277 CESTAT allows the appellant's appeal, holding that depreciation on capital goods cleared from a 100% EOU cannot be extended only until the date of payment of duty; the Commissioner (Appeals) order permitting depreciation until payment is set aside. The matter is remanded to the adjudicating authority for recalculation of duty in accordance with rules permitting depreciation up to the date the undertaking ceases to be an EOU (debonding), with consequential adjustments. en-us Thu, 11 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778277 CESTAT allows the appellant's appeal, holding that depreciation on capital goods cleared from a 100% EOU cannot be extended only until the date of payment of duty; the Commissioner (Appeals) order permitting depreciation until payment is set aside. The matter is remanded to the adjudicating authority for recalculation of duty in accordance with rules permitting depreciation up to the date the undertaking ceases to be an EOU (debonding), with consequential adjustments. Case-Laws Customs Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778277