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    <description>The Tribunal remanded the case to the original adjudicating authority to verify that the cenvat credit claimed based on Bills of Entry had not been availed by the supplier or any other party. The impugned order demanding credit recovery was set aside, and the matter was directed for further examination in compliance with the Cenvat Credit Rules, 2004 and relevant legal precedents.</description>
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      <description>The Tribunal remanded the case to the original adjudicating authority to verify that the cenvat credit claimed based on Bills of Entry had not been availed by the supplier or any other party. The impugned order demanding credit recovery was set aside, and the matter was directed for further examination in compliance with the Cenvat Credit Rules, 2004 and relevant legal precedents.</description>
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