https://www.taxtmi.com/caselaws?id=33093 Tattoos supplied inside chewing gum packs as promotional items were not eligible inputs for Cenvat credit, so the credit claim failed on merits. However, where the credit entries and related facts were disclosed in statutory records and the show cause notice was issued on scrutiny of those records, suppression, misstatement, or mala fide intent could not be inferred. The extended limitation period was therefore unavailable, the demand was confined to the normal period, penalty was set aside, and the matter was remitted for recomputation of the admissible demand. en-us Fri, 04 Jul 2008 00:00:00 +0530 Tue, 21 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33093 Tattoos supplied inside chewing gum packs as promotional items were not eligible inputs for Cenvat credit, so the credit claim failed on merits. However, where the credit entries and related facts were disclosed in statutory records and the show cause notice was issued on scrutiny of those records, suppression, misstatement, or mala fide intent could not be inferred. The extended limitation period was therefore unavailable, the demand was confined to the normal period, penalty was set aside, and the matter was remitted for recomputation of the admissible demand. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33093