https://www.taxtmi.com/caselaws?id=78319 Cenvat credit was held inadmissible on Boomer Tattoos/Printed Transfers supplied only as complementary promotional items, because they were not used as inputs or as packing material in manufacture of the final product. Applying earlier Tribunal precedent, the items did not meet the requirement of eligible input for credit. Once credit was found inadmissible, recovery of the taken credit with interest and penalty followed under the applicable Cenvat and excise provisions, and the demand was upheld in favour of Revenue. en-us Wed, 24 Feb 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78319 Cenvat credit was held inadmissible on Boomer Tattoos/Printed Transfers supplied only as complementary promotional items, because they were not used as inputs or as packing material in manufacture of the final product. Applying earlier Tribunal precedent, the items did not meet the requirement of eligible input for credit. Once credit was found inadmissible, recovery of the taken credit with interest and penalty followed under the applicable Cenvat and excise provisions, and the demand was upheld in favour of Revenue. Case-Laws Central Excise Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78319