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    <description>The Tribunal ruled in favor of the appellants, allowing their appeals regarding the eligibility for CENVAT credit on specific materials used in manufacturing premises. The decision was based on the materials being considered inputs for capital goods, in line with previous High Court judgments and legal provisions. The Tribunal set aside the lower authorities&#039; orders, emphasizing the importance of clarity and consistency in determining CENVAT credit eligibility.</description>
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      <description>The Tribunal ruled in favor of the appellants, allowing their appeals regarding the eligibility for CENVAT credit on specific materials used in manufacturing premises. The decision was based on the materials being considered inputs for capital goods, in line with previous High Court judgments and legal provisions. The Tribunal set aside the lower authorities&#039; orders, emphasizing the importance of clarity and consistency in determining CENVAT credit eligibility.</description>
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