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    <description>The Tribunal allowed the appeal on both issues, setting aside the demands for recovery of cenvat credit on capital goods removed from the registered premises and wrongly taken credit based on TRC Collection Statement. The decision was based on legal interpretations, precedents, and the specific circumstances of the case, providing relief to the appellants in both instances.</description>
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      <description>The Tribunal allowed the appeal on both issues, setting aside the demands for recovery of cenvat credit on capital goods removed from the registered premises and wrongly taken credit based on TRC Collection Statement. The decision was based on legal interpretations, precedents, and the specific circumstances of the case, providing relief to the appellants in both instances.</description>
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