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    <description>The appellate tribunal addressed the eligibility of Cenvat Credit on iron and steel items used in the fabrication of plant and machinery, and the invocation of the extended period of limitation. The tribunal found discrepancies in the case and remanded it to the Adjudicating Authority for a fresh order within three months, emphasizing compliance with the principles of natural justice.</description>
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      <description>The appellate tribunal addressed the eligibility of Cenvat Credit on iron and steel items used in the fabrication of plant and machinery, and the invocation of the extended period of limitation. The tribunal found discrepancies in the case and remanded it to the Adjudicating Authority for a fresh order within three months, emphasizing compliance with the principles of natural justice.</description>
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