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    <description>The Tribunal dismissed the appeals as the appellant irregularly availed Cenvat credit on goods not used for manufacturing capital goods. The Chartered Engineer certificate submitted was deemed insufficient, obtained after the credit was taken. Case laws cited were found inapplicable, and a penalty was imposed for willful suppression of material facts, leading to the dismissal of the appeals.</description>
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      <description>The Tribunal dismissed the appeals as the appellant irregularly availed Cenvat credit on goods not used for manufacturing capital goods. The Chartered Engineer certificate submitted was deemed insufficient, obtained after the credit was taken. Case laws cited were found inapplicable, and a penalty was imposed for willful suppression of material facts, leading to the dismissal of the appeals.</description>
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