2016 (9) TMI 623

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.... rejected the appeal of the appellant. 2. The fact of the case is that the appellant are engaged in the manufacture of Spray Guns and Spares, falling under Chapter 84 of Central Excise Tariff Act, 1985. As a market strategy, appellant supplied playing cards as a free gift along with their final product i.e. Spray Guns. Playing cards are procured on payment of excise duty on which appellant has availed Cenvat credit. The Revenues contention is that the playing card is neither input nor used in or in relation to the manufacture of final product i.e. spray guns therefore it does not fall under the category of input or input services therefore Cenvat credit is not admissible under Cenvat credit Rules, 2004. Accordingly the Adjudicating autho....

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....12(284) ELT 52 (Tri. Ahmd.)] (b) Commr. of C. Ex. Cus. & S.T. Daman Vs. Prime Health Care Products [2011(272) ELT 54(Guj)] (c) G. S. Enterprises Vs. Commissioner of Central Excise, Jaipur [2014(313) ELT 340(Tri. Del.)] 4. On the other hand, Shri. V.K. Shastri, Ld. Dy. Commissioner(A.R.) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He further submits that the playing cards purchased and supplied along with final product by the appellant is neither used in the manufacture of spray guns, nor it is accessory to the spray guns, therefore it does not qualify as input for the manufacture of final product of the appellant i.e. spray guns. Merely because it is supplied as free gift to the cu....