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2010 (2) TMI 470 - HC - Central ExciseCenvat - Inputs - Credit admissibility on tattoos - appellant contending that credit admissible on "boomer tattoos' as packing material. Chewing gum/bubble gum manufactured by appellant primarily packed in printed aluminum foils without tattoos. Tattoos placed in packaging material with indication "free tattoo inside". Tattoos used as promotional material and cannot be termed as packaging material. Held that - primary function of tattoo is not packing but to promote trade and to attract children. Impugned orders holding tattoos not used in or in relation to manufacture. Tattoos cannot be considered as inputs and credit thereon not admissible.
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