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    <title>2017 (4) TMI 1654 - CHHATTISGARH HIGH COURT</title>
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    <description>The Chhattisgarh HC dismissed the appeal by the Commissioner of Central Excise, Customs and Service Tax, Raipur, challenging the CESTAT&#039;s decision to grant Cenvat credit based on photocopies of documents. The court held that there was no substantial question of law under Section 35G of the Central Excise Act, 1944, justifying its intervention. The appeal was dismissed &quot;in limine,&quot; meaning it was rejected at the preliminary stage without a full hearing.</description>
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