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2007 (1) TMI 171 - AT - Central ExciseWhether the credit of Cenvat is allowable on the toothbrush cleared free along with toothpaste manufactured and cleared by the appellants – It is settled proposition of the law that the credit can only be availed on the bough out item, when value of such bought out item is included to the value of the main product - held that toothbrush cannot be considered as input for toothpaste. Therefore, the question of allowing Cenvat credit on duty paid on toothbrush treating them as input does not arise
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