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    <description>The Tribunal allowed the appeal, holding that the appellants were entitled to CENVAT credit on inputs used to produce bright bars cleared on payment of duty. The denial of credit at a later stage was deemed impermissible, given the initial acceptance of credit. The decision aligned with previous case law and emphasized the importance of adhering to duty payment obligations based on established judicial precedents.</description>
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      <description>The Tribunal allowed the appeal, holding that the appellants were entitled to CENVAT credit on inputs used to produce bright bars cleared on payment of duty. The denial of credit at a later stage was deemed impermissible, given the initial acceptance of credit. The decision aligned with previous case law and emphasized the importance of adhering to duty payment obligations based on established judicial precedents.</description>
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