2009 (3) TMI 791

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.... the Respondent. [Order]. -  The benefit of Modvat credit in respect of capital goods stand denied to the appellant on the ground that they have also claimed depreciation from the income tax authorities. It is the appellant's case that they have subsequently filed revised income tax return, withdrawing their claim of depreciation. The benefit in the year 2002-03 stand extended to the appell....