TMI Blog2010 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... - it is not the case of the assessee that tattoo material is used for initial packing in the real sense, rather the final product is wrapped in aluminum foils and other packing material, on which it (assessee) is claiming cenvat credit. The tattoos are additionally placed in the container of the product. Therefore, it cannot possibly be termed that the tattoo material is used as an initial packing material. In other words, the tattoo on the bubble gum is not at all required in the form of primary packing and the assessee is not entitled to claim cenvat credit in this relevant connection. - The use of tattoo material is an additional step to promote the trade and involves element of advertisement. Therefore, the assessee is not entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed that the assessee has mis-described the tattoos as inputs to avail an inadmissible cenvat credit. The case of the revenue further proceeds that the assessee is running a tattoo promotion scheme with their finished products and the same were packed inside the individual jars/pouches/displays and tattoos were being offered free and the maximum retail prices displayed on the containers had been worked out taking into consideration the tattoos. In all, according to the revenue, the indicated tattoos were neither used in or in relation to the manufacture of final products nor constituted the accessories or packing material and since the assessee wrongly availed the cenvat credit, so a show cause notice dated 24.3.2004 (Annexure A6) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in package material in respect of its final products, therefore, the assessee is entitled to cenvat credit, is not tenable. A manufacturer can only claim the cenvat credit on the inputs used in or in relation to the manufacture of final product as envisaged under Rule 2 of the Cenvat Credit Rules (for brevity "the Rules"). Admittedly, the assessee is availing the cenvat credit in respect of other packing material in which bubble gums are wrapped but the revenue has denied the same benefit in respect of "Boomer tattoos" only. 10. Above being the position on record, the core question, that arises for determination in this appeal, is whether the assessee is entitled to claim cenvat credit on "Boomer tattoos" or not? It is not a matter of di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 22.2.2010. Having considered the matter, it was held that "Boomer-tattoo" is not an input used in or in relation to the manufacture of final products and putting such boomer tattoo in the container, is an additional step in aid to promote business and its specific purpose is of promotion of the product and for the purpose of advertisement. Therefore, the question raised in this appeal is squarely covered by the decision of this Court in M/s Wrigley India Pvt. Ltd.'s case (supra). 13. Moreover, the authorities below have recorded a finding of fact based on the evidence that there is no direct or indirect use of "Tattoo" in or in relation to the manufacture of product, rather it is separately known as "Tattoo" in the market, has a separat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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