2017 (3) TMI 1497

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....Advocate Respondent (s) :  Shri A Mishra, Authorised Representative ORDER This appeal is filed against OIA-PJ-278-VDR-I-2013-14 dt 14.8.2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax -VADODARA-I.  2.  Briefly stated the facts of the case are that the appellant during the  period  2004 to 2006 had availed Cenvat Credit on the ....

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....ified the mistake i.e. depreciation on the same capital goods on which CENVAT Credit also claimed. The Ld Advocate placed the Chartered Accountant's certificate stating  that the total income was revised after reducing the claim of depreciation on plant an machinery purchased during the years 2003-04, 2004-05 and 2005-06. The Ld Advocate also submitted that the relevant evidences Audit Report....

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....gs of the Ld Commissioner (Appeals). 5.  Heard both sides and perused the records. I have carefully considered the submissions advanced by the Ld Advocate for the appellant. I find that during the financial years 2003-04, 2004-05 and 2005-06 the appellant had availed cenvat credit  on the capital goods and also simultaneously availed benefit of  depreciation under Sec. 32 of the ....