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    <description>The appellate tribunal ruled in favor of the appellant, allowing cenvat credit on eligible items and essential capital goods while dismissing the demand for duty due to minor assessable value differences. The tribunal found the show cause notice invalid due to factual inaccuracies and lack of proper adjudication, granting the appellant consequential benefits and relief in accordance with the law.</description>
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      <description>The appellate tribunal ruled in favor of the appellant, allowing cenvat credit on eligible items and essential capital goods while dismissing the demand for duty due to minor assessable value differences. The tribunal found the show cause notice invalid due to factual inaccuracies and lack of proper adjudication, granting the appellant consequential benefits and relief in accordance with the law.</description>
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