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TMI Blog2010 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... The brief facts, relevant for disposal of present appeal filed by the appellant-assessee M/s. Wrigley India Pvt. Ltd. (earlier known as M/s. Jayco India Pvt. Ltd.) (for brevity "the assessee"), are that the assessee are engaged in the manufacture of chewing gum/bubble gum and were availing the benefit of Cenvat credit, in respect of inputs used in or in relation to the manufacture of bubble gum, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The assessee still did not feel satisfied with the impugned order dated. 7-4-2006 and filed the present appeal. 5. We have heard the learned counsel for the assessee and have gone through the record. 6. The main argument of learned counsel for the assessee that the manufacturer can avail the Cenvat credit in respect of inputs including the packing material and as "Boomer-tattoos" are used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting the "Tattoo" in the wrapped bubble gum is to promote the trade and to attract the children, rather than to be used for the purpose of packing "Tattoo". 8. Again, it is not a matter of dispute that these printed "Tattoos" are not used for initial packing in the real sense, rather they are wrapped. On the bubble gum. Therefore, it cannot possibly be said that the "Boomer-tattoo" is "used as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacture of final products, either directly or indirectly nor can it be considered as primary packing material. The usage of "tattoo" material is an additional step in aid to promote the trade and involves element of advertisement. As such, it cannot be termed as primary packing material, therefore, the assessee is not entitled for Cenvat credit on the "Boomer-tattoo". 10. No other lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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