2018 (5) TMI 14

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....ondent-Revenue Per Dr. D.M. Misra: Heard both sides. This Appeal is filed against the Order-in-Appeal No. VAD-EXCUS-004-APP-128-2017-18 dated 6.6.2017 passed by the Commissioner (Appeals I), Central Excise, Vadodara II. 2. Briefly stated the facts of the case are that the Appellant had cleared 825 DG sets in the year 2014 without payment of duty which they have been procured in they year ....

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.... the statutory Audit report for the Income Tax Assessment Year 2002-2003. It is his contention that at the time of procurement of the said capital goods, since it was capitalized, depreciation had been claimed by them without claiming cenvat credit on the same. 4. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals). 5. I find that the Appellant had produced evi....