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    <description>The tribunal upheld the decision to grant cenvat credit to the respondent, who had paid duty on the final product, allowing them to claim credit on inputs used in manufacturing dutiable goods. The tribunal dismissed the Revenue&#039;s appeal, finding no fault in the order and rejecting penalty imposition due to the absence of evidence of mala-fide intention.</description>
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      <description>The tribunal upheld the decision to grant cenvat credit to the respondent, who had paid duty on the final product, allowing them to claim credit on inputs used in manufacturing dutiable goods. The tribunal dismissed the Revenue&#039;s appeal, finding no fault in the order and rejecting penalty imposition due to the absence of evidence of mala-fide intention.</description>
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