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    <description>The Tribunal set aside the order denying CENVAT credit on specific items used in manufacturing, emphasizing the need to examine the actual utilization of items in machinery to determine eligibility. The matter was remanded for a fresh decision, granting the appellant a hearing opportunity. The case highlighted the importance of correctly classifying and assessing the utilization of items in machinery for claiming CENVAT credit.</description>
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      <description>The Tribunal set aside the order denying CENVAT credit on specific items used in manufacturing, emphasizing the need to examine the actual utilization of items in machinery to determine eligibility. The matter was remanded for a fresh decision, granting the appellant a hearing opportunity. The case highlighted the importance of correctly classifying and assessing the utilization of items in machinery for claiming CENVAT credit.</description>
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