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    <title>2008 (7) TMI 947 - GUJARAT HIGH COURT</title>
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    <description>Dispute over admissibility of Cenvat credit on duty-paid inputs used in manufacturing exempted goods was treated as revenue neutral. In that setting, the Court considered the controversy academic and declined to examine the credit entitlement on merits. The revenue appeal was therefore not entertained, and no substantive ruling was given on the underlying right to credit because no live controversy remained for determination.</description>
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      <title>2008 (7) TMI 947 - GUJARAT HIGH COURT</title>
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      <description>Dispute over admissibility of Cenvat credit on duty-paid inputs used in manufacturing exempted goods was treated as revenue neutral. In that setting, the Court considered the controversy academic and declined to examine the credit entitlement on merits. The revenue appeal was therefore not entertained, and no substantive ruling was given on the underlying right to credit because no live controversy remained for determination.</description>
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