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    <description>The SC/Tribunal ruled in favor of the appellant, allowing CENVAT Credit on 2% Countervailing Duty paid on imported steam coal. The court interpreted legal notifications and precedents to conclude that there was no explicit bar against claiming credit. Based on prior judicial decisions and a CBIC Circular, the tribunal set aside the lower authority&#039;s order and upheld the appellant&#039;s entitlement to CENVAT Credit.</description>
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      <description>The SC/Tribunal ruled in favor of the appellant, allowing CENVAT Credit on 2% Countervailing Duty paid on imported steam coal. The court interpreted legal notifications and precedents to conclude that there was no explicit bar against claiming credit. Based on prior judicial decisions and a CBIC Circular, the tribunal set aside the lower authority&#039;s order and upheld the appellant&#039;s entitlement to CENVAT Credit.</description>
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