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    <description>Whether cenvat credit may be used to discharge duty during the default period under Rule 8(3A) is stayed pending an authoritative higher court decision, preventing adjudication on the merits; accordingly the tribunal remanded the appeals to the adjudicating authority to reconsider and decide the claim after the higher court ruling. The operative effect is suspension of final determination in these proceedings and requirement that the adjudicating authority revisit the issue in light of the forthcoming authoritative pronouncement.</description>
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