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    <description>Reversal of Cenvat credit on common input services was pleaded as equivalent to non-availment of credit for purposes of the exemption notification, but that factual claim had not been examined by the lower authorities. The Tribunal therefore set aside the impugned order and remitted the matter for fresh adjudication, leaving the merits open and directing reconsideration after granting both sides an opportunity consistent with natural justice.</description>
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      <description>Reversal of Cenvat credit on common input services was pleaded as equivalent to non-availment of credit for purposes of the exemption notification, but that factual claim had not been examined by the lower authorities. The Tribunal therefore set aside the impugned order and remitted the matter for fresh adjudication, leaving the merits open and directing reconsideration after granting both sides an opportunity consistent with natural justice.</description>
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