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    <title>2008 (3) TMI 590 - CESTAT, KOLKATA</title>
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    <description>An appeal filed without the order-in-original was treated as materially defective and liable to dismissal because the missing document was necessary for proper adjudication. The text also notes that credit taken on inputs used in the manufacture of exempted goods was held inadmissible, and the demand was sustained in light of the retrospective amendment to the relevant Central Excise Rules. The lower appellate view sustaining recovery and rejecting the challenge to demand was upheld, leaving the revenue&#039;s claim undisturbed on both maintainability and merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=123786</link>
      <description>An appeal filed without the order-in-original was treated as materially defective and liable to dismissal because the missing document was necessary for proper adjudication. The text also notes that credit taken on inputs used in the manufacture of exempted goods was held inadmissible, and the demand was sustained in light of the retrospective amendment to the relevant Central Excise Rules. The lower appellate view sustaining recovery and rejecting the challenge to demand was upheld, leaving the revenue&#039;s claim undisturbed on both maintainability and merits.</description>
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