https://www.taxtmi.com/caselaws?id=31734 Cenvat credit was held inadmissible on duty paid on toothbrushes purchased from the market and supplied free with toothpaste, because the toothbrushes were not used as inputs in the manufacture of the toothpaste. The fact that the assessee could independently export toothpaste or toothbrushes did not change their character for credit purposes. Since the purchased toothbrushes could not be treated as inputs for the toothpaste cleared by the assessee, credit of duty on those toothbrushes was not available, and the appellate finding was left undisturbed. en-us Wed, 03 Jan 2007 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31734 Cenvat credit was held inadmissible on duty paid on toothbrushes purchased from the market and supplied free with toothpaste, because the toothbrushes were not used as inputs in the manufacture of the toothpaste. The fact that the assessee could independently export toothpaste or toothbrushes did not change their character for credit purposes. Since the purchased toothbrushes could not be treated as inputs for the toothpaste cleared by the assessee, credit of duty on those toothbrushes was not available, and the appellate finding was left undisturbed. Case-Laws Central Excise Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31734