2009 (1) TMI 654

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.... Respondent. [Order]. -  The respondents availed credit of duty paid on capital goods amounting to Rs. 2,00,640/- in two years namely 2003-2004 and 2004-2005 to the extent of 50% each. However, they also claimed the depreciation. Subsequently in the financial year 2004-205, this amount was deducted from the capital account and a suitable certificate of the income-tax officer has also be....