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    <description>The appeal was partially allowed, with the case remanded to the Adjudicating authority for reconsideration of the eligibility of Cenvat Credit on disputed items. The imposition of a penalty under Rule 15(1) was deemed unjustified due to interpretational disputes. The appellant&#039;s arguments supported by a Chartered Engineer&#039;s certificate and previous case law played a crucial role in the decision.</description>
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      <description>The appeal was partially allowed, with the case remanded to the Adjudicating authority for reconsideration of the eligibility of Cenvat Credit on disputed items. The imposition of a penalty under Rule 15(1) was deemed unjustified due to interpretational disputes. The appellant&#039;s arguments supported by a Chartered Engineer&#039;s certificate and previous case law played a crucial role in the decision.</description>
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