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    <description>The appellate tribunal allowed the appeal, emphasizing the admissibility of Cenvat credit for exported goods under bond/undertaking, despite the inputs not physically reaching the factory premises. The judgment underscored the importance of ownership and export under bond in determining the eligibility for Cenvat credit, aligning with established legal precedents and principles governing excise duty on exported goods.</description>
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      <description>The appellate tribunal allowed the appeal, emphasizing the admissibility of Cenvat credit for exported goods under bond/undertaking, despite the inputs not physically reaching the factory premises. The judgment underscored the importance of ownership and export under bond in determining the eligibility for Cenvat credit, aligning with established legal precedents and principles governing excise duty on exported goods.</description>
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