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    <description>The Tribunal upheld the entitlement of the respondent to claim Cenvat credit on inputs used for electricity generation outside the factory premises but subsequently utilized in the manufacturing process. Legal precedents and the interpretation of relevant rules were crucial in establishing eligibility for Cenvat credit, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the entitlement of the respondent to claim Cenvat credit on inputs used for electricity generation outside the factory premises but subsequently utilized in the manufacturing process. Legal precedents and the interpretation of relevant rules were crucial in establishing eligibility for Cenvat credit, leading to the dismissal of the Revenue&#039;s appeal.</description>
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