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    <description>The Tribunal allowed the appeal regarding denial of capital goods credit for transformers. Citing a precedent, the Tribunal overturned the denial of credit, emphasizing the importance of legal precedents and consistency in judicial interpretation. The decision granted the benefit of capital goods credit for transformers, setting aside the impugned order and providing consequential benefits for the appellants.</description>
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      <description>The Tribunal allowed the appeal regarding denial of capital goods credit for transformers. Citing a precedent, the Tribunal overturned the denial of credit, emphasizing the importance of legal precedents and consistency in judicial interpretation. The decision granted the benefit of capital goods credit for transformers, setting aside the impugned order and providing consequential benefits for the appellants.</description>
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