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    <description>The Tribunal allowed the appeal, upholding the admissibility of Cenvat credit on inputs despite activities not constituting manufacture, in line with Rule 16 of the Central Excise Rules, 2002. The decision aligned with the precedent established in Fine Packaging Pvt. Ltd., dismissing the Revenue&#039;s appeal and affirming the impugned order.</description>
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      <description>The Tribunal allowed the appeal, upholding the admissibility of Cenvat credit on inputs despite activities not constituting manufacture, in line with Rule 16 of the Central Excise Rules, 2002. The decision aligned with the precedent established in Fine Packaging Pvt. Ltd., dismissing the Revenue&#039;s appeal and affirming the impugned order.</description>
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