Held that  duty credit entitlement under served from India Scheme,  credit only be utilised by set off against duties arising on purchase of capital goods or spare  is capital in nature. Tribunal directed the Assessing Officer to collect utilization of SFIS credit in various capital assets acquired or procurement of spare parts by assessee i.e., custom/excise duty credit claimed by assessee ‘assets wise’ and direct him to reduce respective value from cost of assets recorded in depreciation schedule and also recalculate depreciation for year and accordingly, reassess taxable income of assessee as SFIS is not a taxable income.  (AY. 2008-09, 2009-10)