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    <description>The Tribunal found the appellant eligible for Cenvat credit but remanded the case back to the Adjudicating Authority to verify the actual use of steel items. The impugned order was set aside, and the appeal was allowed for further examination of the claimed inputs&#039; utilization in various plants.</description>
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      <description>The Tribunal found the appellant eligible for Cenvat credit but remanded the case back to the Adjudicating Authority to verify the actual use of steel items. The impugned order was set aside, and the appeal was allowed for further examination of the claimed inputs&#039; utilization in various plants.</description>
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