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    <description>The Tribunal allowed the appeal, granting cenvat credit for R&amp;amp;D activities despite no direct link to finished goods&#039; manufacture. The demand for credit denial was found time-barred, with interest and penalty deemed unsustainable. The Tribunal waived pre-deposit requirements and stayed due recovery pending appeal.</description>
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      <description>The Tribunal allowed the appeal, granting cenvat credit for R&amp;amp;D activities despite no direct link to finished goods&#039; manufacture. The demand for credit denial was found time-barred, with interest and penalty deemed unsustainable. The Tribunal waived pre-deposit requirements and stayed due recovery pending appeal.</description>
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