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    <description>The Tribunal allowed the appeals by KEC International Ltd. and Shri Tarun Santra, setting aside the penalty imposed on Shri Tarun Santra and granting CENVAT credit for garden maintenance and housekeeping within the factory premises to KEC International Ltd. The decision was based on legal requirements and precedents cited during the proceedings, including the necessity of maintaining good housekeeping as a condition to operate the factory.</description>
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