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    <description>The Tribunal allowed the Appeals, overturning the Commissioner&#039;s decision and granting the Appellants the Cenvat credit for inputs and capital goods used in the Fly Ash Handling Plant. The ruling emphasized the exclusive use of materials in the manufacturing process over the physical location of the plant, aligning with established legal precedents and principles governing Cenvat credit eligibility.</description>
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      <description>The Tribunal allowed the Appeals, overturning the Commissioner&#039;s decision and granting the Appellants the Cenvat credit for inputs and capital goods used in the Fly Ash Handling Plant. The ruling emphasized the exclusive use of materials in the manufacturing process over the physical location of the plant, aligning with established legal precedents and principles governing Cenvat credit eligibility.</description>
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