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    <title>2008 (8) TMI 1014 - CALCUTTA HIGH COURT</title>
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    <description>The Tribunal held that the impugned inputs had no role in producing coke oven gas and were used only for the by-products, so the demand of 20% and 8% of the value in respect of coke oven gas, which attracted nil duty, was not justified. The HC found no illegality or irregularity in that conclusion, upheld the Tribunal&#039;s order, and held that no substantial question of law arose.</description>
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      <description>The Tribunal held that the impugned inputs had no role in producing coke oven gas and were used only for the by-products, so the demand of 20% and 8% of the value in respect of coke oven gas, which attracted nil duty, was not justified. The HC found no illegality or irregularity in that conclusion, upheld the Tribunal&#039;s order, and held that no substantial question of law arose.</description>
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