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    <description>The Tribunal ruled in favor of the appellant, allowing Cenvat Credit for Drain Trap, Steel Furniture, Outward Freight, Sales Commission, and Courier services. The appellant&#039;s arguments regarding compliance with &#039;good manufacturing practices&#039; under Drugs and Cosmetics Rules were considered valid, leading to the allowance of the credits claimed, except for a specific amount towards Misc. invoices.</description>
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