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2012 (5) TMI 249 - AT - Central ExciseFree gifts - Cenvat Credit - inclusion in value of excisable goods - Supply of playings cards as free gift - a market gimmick - manufacturers of spray gun and spares - held that:- by no stretch of imagination, playing cards can be construed as an input for the manufacture of spray guns; playing cards cannot be construed as ‘input service' as they are goods. Thus it is seen that the playing cards are neither inputs nor input service for the purpose of CENVAT Credit Rules, 2004. - assessee directed to make pre deposit.
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