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CENVAT Credit Rightfully Claimed on Pressure Cooker Inputs, Including Excise Duty, in Combo Sale with Complimentary Tawa.

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....CENVAT Credit - All the elements including the excise duty has gone into the assessable value of the pressure cooker which is cleared along with the free Tawa in the combo-package. This being so, the appellants have rightly availed the Credit on the inputs.....