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2010 (2) TMI 443 - AT - Central ExciseCenvat/Modvat - Tatoos/printed transfers - During the course of scrutiny of their ER-1 Return for the period from September, 2001 to August, 2002, it was revealed to the department that the respondents had been wrongly availed Cenvat credit on 'Boomer Tatoos (New Design)/Printed Transfers' classifiable under Heading 3920.38/4901.10 of the Central Excise Tariff Act to the tune of Rs. 70,90,852/- which was not permissible as the same could not have been treated as specified input used in the manufacture of final product since same were being used along with final product as the complementary items for sale promotion of their main product and had nothing to do with the manufacture of main product. Consequently a show-cause notice dated 3-10-2002 was issued to the respondents. Held that - findings set aside in view of earlier decision in assessee's own case. No case for taking different view. Cenvat Credit recoverable along with interest and equal penalty.
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