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    <description>The Tribunal reinstated the appeal after setting aside the dismissal due to an ex parte order. The appellant&#039;s substantive right to earn Modvat credit was upheld despite a delay in filing the necessary declaration, emphasizing the importance of such rights. The appeal was allowed in favor of the appellant, highlighting the successful outcome based on the legal analysis of the case.</description>
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      <description>The Tribunal reinstated the appeal after setting aside the dismissal due to an ex parte order. The appellant&#039;s substantive right to earn Modvat credit was upheld despite a delay in filing the necessary declaration, emphasizing the importance of such rights. The appeal was allowed in favor of the appellant, highlighting the successful outcome based on the legal analysis of the case.</description>
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