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    <description>The appeal was partially allowed, directing the appellant to make a pre-deposit for interest levied and staying recovery until final disposal. The court emphasized the importance of legal precedents in determining interest liability and penalties related to ineligible Cenvat credit, highlighting the need for a detailed analysis before reaching a final decision.</description>
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      <description>The appeal was partially allowed, directing the appellant to make a pre-deposit for interest levied and staying recovery until final disposal. The court emphasized the importance of legal precedents in determining interest liability and penalties related to ineligible Cenvat credit, highlighting the need for a detailed analysis before reaching a final decision.</description>
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