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    <description>The Tribunal set aside the decision disallowing cenvat credit on capital goods, ruling in favor of the appellant. It found that the appellant received the goods through an authorized dealer and that the show cause notice was misconceived. The appellant&#039;s appeal was allowed, granting consequential benefits due to the lack of evidence supporting the alleged incorrect cenvat credit utilization.</description>
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      <description>The Tribunal set aside the decision disallowing cenvat credit on capital goods, ruling in favor of the appellant. It found that the appellant received the goods through an authorized dealer and that the show cause notice was misconceived. The appellant&#039;s appeal was allowed, granting consequential benefits due to the lack of evidence supporting the alleged incorrect cenvat credit utilization.</description>
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