https://www.taxtmi.com/caselaws?id=77050 Boomer tattoos inserted in product containers were held not to qualify as inputs or packing material for Cenvat purposes because they were not used in or in relation to manufacture. The chewing gum and bubble gum were already wrapped in the relevant primary packing, and the tattoos were separately added as a promotional feature to attract consumers and advertise the product. On the recorded facts, they had no direct or indirect role in the manufacturing process and retained a separate market identity, so Cenvat credit was denied. en-us Tue, 20 Apr 2010 00:00:00 +0530 Mon, 30 Aug 2010 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77050 Boomer tattoos inserted in product containers were held not to qualify as inputs or packing material for Cenvat purposes because they were not used in or in relation to manufacture. The chewing gum and bubble gum were already wrapped in the relevant primary packing, and the tattoos were separately added as a promotional feature to attract consumers and advertise the product. On the recorded facts, they had no direct or indirect role in the manufacturing process and retained a separate market identity, so Cenvat credit was denied. Case-Laws Central Excise Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77050