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    <description>The Tribunal upheld the denial of Cenvat credit for Battery Lead Acid but set aside the decision for Ingot White Metal, reducing the penalty to Rs. 3,000 due to the credit reduction.</description>
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      <description>The Tribunal upheld the denial of Cenvat credit for Battery Lead Acid but set aside the decision for Ingot White Metal, reducing the penalty to Rs. 3,000 due to the credit reduction.</description>
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