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    <description>The Tribunal allowed the appeal by remanding the case for quantifying interest and penalty. The appellant was granted CENVAT credits for TMT bars and Clean Energy Cess. No penalty was imposed as there was no intent to evade duty. The original authority was tasked with determining the interest amount.</description>
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      <description>The Tribunal allowed the appeal by remanding the case for quantifying interest and penalty. The appellant was granted CENVAT credits for TMT bars and Clean Energy Cess. No penalty was imposed as there was no intent to evade duty. The original authority was tasked with determining the interest amount.</description>
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