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    <title>2012 (8) TMI 904 - CESTAT NEW DELHI</title>
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    <description>Duty-paid blades packed with razors in a composite combo pack were treated as part of the final marketable product, so Cenvat credit remained admissible on the blades. The fact that the blades were described as supplied free was considered only a marketing feature and not a legal bar to credit. Applying the reasoning followed in a similar combo-pack context, the denial of credit was unsustainable and the consequential penalties also could not survive.</description>
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      <description>Duty-paid blades packed with razors in a composite combo pack were treated as part of the final marketable product, so Cenvat credit remained admissible on the blades. The fact that the blades were described as supplied free was considered only a marketing feature and not a legal bar to credit. Applying the reasoning followed in a similar combo-pack context, the denial of credit was unsustainable and the consequential penalties also could not survive.</description>
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