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    <description>The Tribunal allowed the appeal by M/s. S.H. KeIkar &amp;amp; Co. Pvt. Ltd., directing a comprehensive re-examination of the issues raised. The Tribunal emphasized the need for a thorough assessment of the demand for Cenvat Credit reversal on obsolete raw material and goods consumed for manufacturing dutiable goods cleared at nil duty rate to SEZ. It noted the failure to address the limitation issue and the clearance method&#039;s impact on the demand period, leading to the conclusion that the original order was unsustainable.</description>
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