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    <description>The Tribunal allowed the appeal, overturning the decision mandating the reversal of CENVAT Credit for inputs in waste and scrap of batteries. The ruling reaffirmed the admissibility of such Credit based on the inputs&#039; usage in or in relation to the manufacture of final products, aligning with established legal principles and precedents.</description>
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      <description>The Tribunal allowed the appeal, overturning the decision mandating the reversal of CENVAT Credit for inputs in waste and scrap of batteries. The ruling reaffirmed the admissibility of such Credit based on the inputs&#039; usage in or in relation to the manufacture of final products, aligning with established legal principles and precedents.</description>
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