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    <title>2024 (7) TMI 266 - CALCUTTA HIGH COURT</title>
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    <description>The HC of Calcutta dismissed the revenue&#039;s appeal against the CESTAT, Kolkata&#039;s decision, affirming that the respondent&#039;s activities constituted &#039;manufacture of excisable goods&#039; under Section 2(f) of the Central Excise Act, 1944. The Tribunal&#039;s decision on the respondent&#039;s eligibility for Cenvat Credit on duty-paid input machineries was upheld, with the HC finding no substantial question of law.</description>
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      <description>The HC of Calcutta dismissed the revenue&#039;s appeal against the CESTAT, Kolkata&#039;s decision, affirming that the respondent&#039;s activities constituted &#039;manufacture of excisable goods&#039; under Section 2(f) of the Central Excise Act, 1944. The Tribunal&#039;s decision on the respondent&#039;s eligibility for Cenvat Credit on duty-paid input machineries was upheld, with the HC finding no substantial question of law.</description>
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