diff --git a/src/plugins/intel_cpu/src/graph.cpp b/src/plugins/intel_cpu/src/graph.cpp
index f3f3a379fc2af7..9b9357b5b2ff85 100644
--- a/src/plugins/intel_cpu/src/graph.cpp
+++ b/src/plugins/intel_cpu/src/graph.cpp
@@ -277,13 +277,8 @@ static std::tuple<std::vector<NodePtr>, std::vector<size_t>> ExtractExecutableNo
     std::vector<NodePtr> executableGraphNodes;
     for (size_t i = 0; i < graphNodes.size(); i++) {
         const auto& graphNode = graphNodes[i];
-        if ((!graphNode->isConstant() && CPU_DEBUG_CAPS_ALWAYS_TRUE(graphNode->isExecutable())) || // non-constant executable or
+        if ((!graphNode->isConstant() && graphNode->isExecutable()) || // non-constant executable or
             (graphNode->isDynamicNode() && !one_of(graphNode->getType(), Type::Input, Type::Output))) { // dynamic, except inputs / outputs
-            /* @todo
-             * Revise implementation.
-             * With current way it is possible that with debug_caps enabled
-             * we execute a node, which is not ready to be executed
-             */
             graphIdToExecutableId[i] = executableGraphNodes.size();
             executableGraphNodes.emplace_back(graphNode);
         }
diff --git a/src/plugins/intel_cpu/src/utils/debug_capabilities.h b/src/plugins/intel_cpu/src/utils/debug_capabilities.h
index cea96c6cfdbd72..7faf02429b45eb 100644
--- a/src/plugins/intel_cpu/src/utils/debug_capabilities.h
+++ b/src/plugins/intel_cpu/src/utils/debug_capabilities.h
@@ -162,7 +162,6 @@ static inline std::ostream& _write_all_to_stream(std::ostream& os, const T& arg,
         } while (0)
 
 #define CPU_DEBUG_CAP_ENABLE(...) __VA_ARGS__
-#define CPU_DEBUG_CAPS_ALWAYS_TRUE(x) true
 
 #define DEBUG_LOG(...) DEBUG_LOG_EXT(nullptr, std::cout, "[ DEBUG ] ", __VA_ARGS__)
 #define ERROR_LOG(...) DEBUG_LOG_EXT(nullptr, std::cerr, "[ ERROR ] ", __VA_ARGS__)
@@ -267,7 +266,6 @@ bool getEnvBool(const char* name);
 #else // !CPU_DEBUG_CAPS
 
 #define CPU_DEBUG_CAP_ENABLE(...)
-#define CPU_DEBUG_CAPS_ALWAYS_TRUE(x) x
 
 #define DEBUG_LOG(...)
 #define ERROR_LOG(...)