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    <description>The Tribunal granted a waiver of pre-deposit for the dues from the impugned order, allowed the appeal, and stayed the collection of dues during the appeal&#039;s pendency. The Tribunal held that the demand based on goods not being returned within 180 days was not sustainable following the deletion of the relevant provision in Rule 3(5) of the CENVAT Credit Rules.</description>
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      <description>The Tribunal granted a waiver of pre-deposit for the dues from the impugned order, allowed the appeal, and stayed the collection of dues during the appeal&#039;s pendency. The Tribunal held that the demand based on goods not being returned within 180 days was not sustainable following the deletion of the relevant provision in Rule 3(5) of the CENVAT Credit Rules.</description>
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