Reversal of CENVAT Credit on Capital Goods: Use Straight-Line Depreciation Method Pre-Feb 27, 2010, u/r 3(5).

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....Reversal of cenvat credit on removal of capital goods - Rule 3(5) - Method of Calculating Depreciation – Prima facie during period prior to 27.02.10 also, straight line method must be adopted - The appellant therefore have strong prima facie case in their favour - AT....