TMI Blog2010 (2) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... s (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 nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, Chandigarh whereby the respondents are held to be entitled to avail Cenvat credit in respect of duty paid on "Boomer Tatoos/Printed Transfer" which were being supplied as complementary items. 3. The respondents are engaged in the manufacture of chewing gum/bubble gum and other confectionery items classifiable under Chapter Heading 17.04 of the First Schedule to the Central Excise Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently, the Commissioner passed the impugned order dropping the proceedings for recovery of the amount illegally availed as Cenvat credit. 4. Drawing our attention to the impugned order, and placing reliance in the decision of the respondents' own case, reported in 2007 (220) E.L.T. 123 (Tri.-Del.) and further in the matter of Perfetti Van Melle India Pvt. Ltd. v. CCE, Gurgaon, reported in 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner is not sustainable and liable to be set aside in view of the earlier decision in the respondents' own case which was reported in 2007 (220) E.L.T. 123. The said decision was reiterated by the Tribunal in Perfetti Van Melle India Ltd. case (supra). 6. The point having been well settled there is no case for taking a different view in the matter in hand and for the reasons stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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