TaxTMI 
TaxTMI 
2010 (4) TMI 282
X X X X Extracts X X X X
X X X X Extracts X X X X
....enalty was set aside. 2. The crux of the facts, culminating in the commencement of and relevant for disposal of present appeal, is that the assessee was engaged in the manufacture of Chewing Gum/Bubble Gum, Toffee and Candy containing Cocoa and was availing the benefit under Cenvat Credit Scheme. During the course of scrutiny of the record, it was noticed by the officer of concerned department that the assessee was wrongly availing the Cenvat credit on the inputs. 3. The revenue claimed that on physical examination, it revealed that the tattoos, in piece or roll form are stickers, made of paper/plastic having transferable printed figures and the children, by putting the tattoos on skin, are able to transfer the figure thereof on the parts....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... by the Appellate Tribunal vide impugned order dated 17.9.2009 (Annexure A1). 7. Aggrieved by the impugned order (Annexure A1), the assessee filed the present appeal raising the following substantial question of law:- "Whether the order passed by the Tribunal is correct in denying the Cenvat credit, while not taking into consideration the term inputs as defined under Rule 2(f) of the Cenvat Credit Rules, 2001 and Rule 2(g) of the Cenvat Credit Rules, 2002, thereby denying the credit on the Tattoos?" 8. We have heard the learned counsel for the assessee and have gone through the record. 9. The vehement contention of the learned counsel for the assessee that the manufacturer can avail the cenvat credit in respect of inputs including the p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d. 11. Above all, it is not the case of the assessee that tattoo material is used for initial packing in the real sense, rather the final product is wrapped in aluminum foils and other packing material, on which it (assessee) is claiming cenvat credit. The tattoos are additionally placed in the container of the product. Therefore, it cannot possibly be termed that the tattoo material is used as an initial packing material. In other words, the tattoo on the bubble gum is not at all required in the form of primary packing and the assessee is not entitled to claim cenvat credit in this relevant connection. 12. An identical question came to be disposed of by this Court in case CEA No.16 of 2010 titled as "M/s Wrigley India Pvt. Ltd. Vs. Comm....