https://www.taxtmi.com/caselaws?id=114134 The Tribunal upheld its decision to deny the appellant's claim for Cenvat credit on duty paid for free supply blades packed with razors, citing that the blades did not qualify as inputs in the manufacturing process. However, the Tribunal ruled in favor of the appellant regarding the penalty imposed, stating that claiming CENVAT relief was not an offense, leading to the penalty being set aside. en-us Mon, 27 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 15:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114134 The Tribunal upheld its decision to deny the appellant's claim for Cenvat credit on duty paid for free supply blades packed with razors, citing that the blades did not qualify as inputs in the manufacturing process. However, the Tribunal ruled in favor of the appellant regarding the penalty imposed, stating that claiming CENVAT relief was not an offense, leading to the penalty being set aside. Case-Laws Central Excise Mon, 27 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114134