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Although team designations remain the same during a down, when there is a change of possession the team gaining possession is now the offense (See NF:2.43.1). NF 2.5.2 defines blocking in the back as a foul aginst, "an opponent" and therefore refers to either team.
For a BIB committed by the defense (the team NOT in possession of the ball) during a running play, the basic spot is the End of the (intercepter's) Run.
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