TMI Blog2006 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants have no right to choose the Bench. Accordingly, the Misc. application is dismissed. 2. The appellants 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 including packing material. The appellants availed credit on the goods known as Boomer tattoo or printed transfers. Show cause notices were issued to the appellants denying credit in respect of Boomer tattoo on the ground that these are not inputs used in or in relation to the manufacture of their final product i.e. chewing gum/bubble gum. The adjudicating authority disallowed the credit and confirmed the demand. The Commissioner (Appeals) al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon ble Calcutta High Court in the case of Singh Alloys Steel Ltd. v. A.C.C.E., reported as 1993 (66) E.L.T. 594 (Cal.) to submit that the refractory material which is used in the furnace in the manufacture of ingots is entitled for the benefit of credit. The appellants also relied upon in the case of Harbans Lal Malhotra Sons Ltd. v. CCE, Calcutta-III, reported as 2002 (149) E.L.T. 691 (Tri.-Kolkata) to submit that Hanging Cards on which are razor blades are fitted are entitled for the benefit of credit. In the case of CCE, Ahmedabad v. Paras Pharmaceuticals Pvt. Ltd. reported as 1999 (108) E.L.T. 580 the Tribunal held that Aristocrat suit cases used as secondary packing are entitled for the credit. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king that inside free tattoo. The Revenue relied upon the decision of the Tribunal in the case of Liberty Shoes Ltd. v. CCE, New Delhi, reported as 2001 (135) E.L.T. 1103 (Tri.- Del.) to submit that the carry bags which are placed in card board boxes along with pair of footwear, utilized by retailers at time of sale to consumers to enable them to carry footwear cardboard box conveniently was held to be not entitled for the credit as these cannot be said to be used even indirectly for packaging card board boxes or footwear. The Revenue also relied upon in the case of G.S. Enterprises v. CCE, Jaipur, reported as 2002 (144) E.L.T. 387 (Tri. - Del.) to submit that in this case credit in respect of blades which are disposable twin blade razor as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court after noticing the fact that cement is generally sold in bags allowed the benefit of credit. In the present case as almost 50% of bubble gums manufactured by the appellants are sold without putting tattoos inside packing, hence it cannot be said that bubble gums are generally sold by using tattoos as primary packing. From the facts of present case, it is clear that tattoo is not used as packing material. Further, we find that the Tribunal in the where duty paid razors are packed with GPI razor the Tribunal disallowed the credit in respect of blades on the ground that blades are not even accessories of disposable razors. The ratio of decision relied upon by the appellants are not applicable in the facts of present case. 9. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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