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    <description>The Tribunal set aside the decision and remanded the case to the Adjudicating Authority for reconsideration. The Tribunal emphasized the necessity to verify if expenses for services in constructing, repairing, and maintaining a residential complex were included in the final product&#039;s cost to determine CENVAT credit eligibility. It stressed the importance of factual verification and adherence to legal principles in the reconsideration process to ensure a fair outcome.</description>
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