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2016 (9) TMI 623 - CESTAT MUMBAI

2016 (9) TMI 623 - CESTAT MUMBAI - 2016 (339) E.L.T. 334 (Tri. - Mumbai) - Cenvat credit - playing cards supplied as free gift alongwith final product - playing cards purchased on payment of duty - Held that:- the playing cards even though it does not participate directly in the manufacture of final product i.e. spray guns but undisputedly the same is purchased by the appellant and expenditure of the same stands absorbed in the cost of the final product which ultimately suffered the duty as a wh .....

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ot be denied of the duty paid on playing cards followed by the judgment of Hon’ble Gujarat High Court in the case of Commr. of C. Ex. Cus. & S.T. Daman Vs. Prime Health Care Products [2010 (10) TMI 881 - GUJARAT HIGH COURT]. - Decided in favour of appellant - Appeal No. E/1867/2010-Mum - Final Order No. A/87944/2016-WZB/SMB - Dated:- 18-2-2016 - Mr. Ramesh Nair, Member (Judicial). Shri. S.P. Tavkar, Consultant for the Appellant. Shri. V.K. Shastri, Dy. Commissioner(A.R.) for the Respondent. ORDE .....

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gift along with their final product i.e. Spray Guns. Playing cards are procured on payment of excise duty on which appellant has availed Cenvat credit. The Revenues contention is that the playing card is neither input nor used in or in relation to the manufacture of final product i.e. spray guns therefore it does not fall under the category of input or input services therefore Cenvat credit is not admissible under Cenvat credit Rules, 2004. Accordingly the Adjudicating authority denied the Cenv .....

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uct as a free gift. The expenses towards purchase of playing cards is borne by the appellant therefore cost of playing cards stand included in the final product which suffered the excise duty therefore playing cards even though not directly used in the manufacture but supplied along with final product therefore Cenvat credit should be allowed. He submits that as per the definition of input, input need not to be directly used in the manufacture or it is not required to be contained in the final p .....

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(b) Commr. of C. Ex. Cus. & S.T. Daman Vs. Prime Health Care Products [2011(272) ELT 54(Guj)] (c) G. S. Enterprises Vs. Commissioner of Central Excise, Jaipur [2014(313) ELT 340(Tri. Del.)] 4. On the other hand, Shri. V.K. Shastri, Ld. Dy. Commissioner(A.R.) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He further submits that the playing cards purchased and supplied along with final product by the appellant is neither used in the manufacture of spray gu .....

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s Vs. Commissioner of Central Excise, Jaipur [2002(144) ELT 387(Tri. Del.)] upheld by Hon ble High Court as reported in [2003(151) ELT A297]. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that the whole concept of Modvat/Cenvat scheme to avoid cascading effect of tax sufferred on input. In that stream whatever input is going into final product either directly or indirectly, duty suffered on that input should be set off and only on value addit .....

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