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    <description>The Tribunal ruled in favor of the appellant, determining that the goods in question were inputs, not capital goods, thus allowing full cenvat credit in the procurement year. Consequently, the demand for interest was deemed unsustainable, and the impugned order was set aside, relieving the appellant from any interest liability and granting consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the goods in question were inputs, not capital goods, thus allowing full cenvat credit in the procurement year. Consequently, the demand for interest was deemed unsustainable, and the impugned order was set aside, relieving the appellant from any interest liability and granting consequential relief.</description>
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