Printing and laminating BOPP films for biscuit packaging is manufacturing; Cenvat credit on inputs correctly availed.

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....Cenvat Credit - the activity of printing/laminating of BOPP films which were used as laminated wrapper for packing of biscuits by the appellant shall amount to manufacture - the appellant has rightly availed the credit on BOPP films and other inputs used in making printed laminated sheets. - AT....