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    <title>2017 (6) TMI 214 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the process undertaken did not amount to manufacture under Central Excise law. The appeal against the communication/order dated 02.01.2007 was deemed maintainable. The Revenue failed to prove the marketability of the processed products, and declarations to other authorities were considered irrelevant. The appeal by the Revenue was dismissed.</description>
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      <description>The Tribunal held that the process undertaken did not amount to manufacture under Central Excise law. The appeal against the communication/order dated 02.01.2007 was deemed maintainable. The Revenue failed to prove the marketability of the processed products, and declarations to other authorities were considered irrelevant. The appeal by the Revenue was dismissed.</description>
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