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    <title>2007 (11) TMI 297 - KARNATAKA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling that the amalgamation of companies resulted in the transfer of assets and liabilities, including the generator, to the assessee. Consequently, the Court found no breach of Cenvat credit rules and dismissed the revenue&#039;s appeal.</description>
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