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    <description>The Tribunal ruled in favor of the appellant, stating that the demand for reversal of cenvat credit on inputs used in the destroyed work in progress goods was not sustainable under Rule 3(5B) of the Cenvat Credit Rules. The judgment emphasized the correct interpretation of the rules and legal principles, ultimately granting relief to the appellant and setting aside the impugned order.</description>
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      <description>The Tribunal ruled in favor of the appellant, stating that the demand for reversal of cenvat credit on inputs used in the destroyed work in progress goods was not sustainable under Rule 3(5B) of the Cenvat Credit Rules. The judgment emphasized the correct interpretation of the rules and legal principles, ultimately granting relief to the appellant and setting aside the impugned order.</description>
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