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    <description>The judgment upheld the demand for cenvat credit and interest, as the appellant did not challenge these aspects. However, the penalty under Section 11AC was overturned based on the Tribunal&#039;s view that there was no intent to evade duty due to the existence of precedents supporting the admissibility of cenvat credit on the disputed goods.</description>
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      <description>The judgment upheld the demand for cenvat credit and interest, as the appellant did not challenge these aspects. However, the penalty under Section 11AC was overturned based on the Tribunal&#039;s view that there was no intent to evade duty due to the existence of precedents supporting the admissibility of cenvat credit on the disputed goods.</description>
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