100% EOU - eligibility for depreciation on capital goods - failure to comply with prescribed export...

100% EOU - eligibility for depreciation on capital goods - failure to comply with prescribed export obligation - As on the date of the impugned order, the appellant has been in existence for over a decade and, by application of the straight-line depreciation approved by the Central Board of Excise & Customs, the value of capital goods would be nil. Consequently, no duty liability would arise. .....

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