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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and providing consequential relief. The decision emphasized considering the actual utilization of services in the factory premises over procedural irregularities related to Headquarters registration for ISD distribution when determining the admissibility of CENVAT Credit.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and providing consequential relief. The decision emphasized considering the actual utilization of services in the factory premises over procedural irregularities related to Headquarters registration for ISD distribution when determining the admissibility of CENVAT Credit.</description>
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