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    <title>2018 (7) TMI 675 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal based on legal principles established by High Courts&#039; decisions. The impugned order disallowing Cenvat Credit was set aside as unsustainable. The judgment emphasized the importance of utilizing Cenvat Credit for duty payment on the final product, even if the activity did not strictly qualify as manufacture, as per relevant legal interpretations.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal based on legal principles established by High Courts&#039; decisions. The impugned order disallowing Cenvat Credit was set aside as unsustainable. The judgment emphasized the importance of utilizing Cenvat Credit for duty payment on the final product, even if the activity did not strictly qualify as manufacture, as per relevant legal interpretations.</description>
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