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    <description>The Tribunal ruled in favor of the appellant on all issues discussed in the judgment, including the inclusion of IDSC debit notes in the cost of raw materials, valuation of paper received from a different unit, and loading unabsorbed overheads to the cost of production. A separate judgment by the Larger Bench determined that the actual cost of production should be considered as the cost of raw material for the receiving unit. The impugned order was set aside, and the appeals were allowed with consequential relief, if any.</description>
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