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    <description>The Tribunal partially allowed the appeals, sustaining the demand for Cenvat Credit and upholding penalties under Section 78 for the period up to September 2005. Penalties for subsequent periods were dropped. The judgment emphasized the inadmissibility of Cenvat Credit for input services used in non-taxable activities and the significance of disclosing all relevant facts to avoid penalties for suppression of information.</description>
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      <description>The Tribunal partially allowed the appeals, sustaining the demand for Cenvat Credit and upholding penalties under Section 78 for the period up to September 2005. Penalties for subsequent periods were dropped. The judgment emphasized the inadmissibility of Cenvat Credit for input services used in non-taxable activities and the significance of disclosing all relevant facts to avoid penalties for suppression of information.</description>
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