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      <description>The Tribunal ruled in favor of M/s. AMPL and RRB Chemicals, overturning the Commissioner&#039;s orders and reinstating their rights to avail Cenvat credit for the G.P. sheets. The denial of Cenvat credit and imposition of penalties on both parties were deemed unjustified as there was evidence that M/s. AMPL had indeed received the goods as per the invoices issued by RRB Chemicals.</description>
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