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    <description>The Tribunal ruled in favor of the appellants, confirming their eligibility for the credit of Special Additional Duty (SAD) of Customs, Education Cess, and Secondary Higher Education Cess paid by the 100% EOU on the goods sent to them. The decision was based on the understanding that the excise duty paid by the EOU is eligible for Cenvat credit under the relevant rules, regardless of the duty components.</description>
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