https://www.taxtmi.com/caselaws?id=363669 CENVAT credit on toothbrushes supplied with toothpaste was held inadmissible because they were not shown to be inputs used in manufacture. Cosmetics cleared as free samples remained assessable under the MRP-based valuation regime under section 4A, as statutory MRP marking applied. By contrast, duty on a combined packet of two toothpaste tubes could not be increased on a mere presumption of doubled MRP where the declared package value and retail price were supported by the record; that demand was deleted. Penalty under section 11AC was reduced proportionately because only part of the demand survived. en-us Mon, 14 May 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363669 CENVAT credit on toothbrushes supplied with toothpaste was held inadmissible because they were not shown to be inputs used in manufacture. Cosmetics cleared as free samples remained assessable under the MRP-based valuation regime under section 4A, as statutory MRP marking applied. By contrast, duty on a combined packet of two toothpaste tubes could not be increased on a mere presumption of doubled MRP where the declared package value and retail price were supported by the record; that demand was deleted. Penalty under section 11AC was reduced proportionately because only part of the demand survived. Case-Laws Central Excise Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363669