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    <description>The tribunal allowed cenvat credit for Vishwkarma Pooja as it was customary and directly linked to manufacturing. However, credit was denied for Deepotsav and the Olympiad due to lack of nexus with manufacturing. No penalty was imposed on the appellant as charges were dropped.</description>
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      <description>The tribunal allowed cenvat credit for Vishwkarma Pooja as it was customary and directly linked to manufacturing. However, credit was denied for Deepotsav and the Olympiad due to lack of nexus with manufacturing. No penalty was imposed on the appellant as charges were dropped.</description>
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