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2008 (7) TMI 313 - AT - Central ExciseAdmissibility of cenvat credit on “tattoos” placed inside “Chocolate packs” – such tattoos have been placed inside the pack of chewing, toffee as a sale promotion scheme – since they have not been used in mfg. of Chocolate, they cannot be considered as “inputs” and hence credit is not admissible – however, credit was not availed with any mala fide intention, so penalty is not imposable - no justification for invoking the extended period of limitation
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