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TMI Blog2010 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... oos placed in packaging material with indication "free tattoo inside". Tattoos used as promotional material and cannot be termed as packaging material. Held that - primary function of tattoo is not packing but to promote trade and to attract children. Impugned orders holding tattoos not used in or in relation to manufacture. Tattoos cannot be considered as inputs and credit thereon not admissible. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that these are not inputs used in or in relation to the manufacture of their final product i.e. chewing gum/bubble gum. 2. The explanation put forth by the assessee did not find favour and the Adjudicating Authority disallowed the Cenvat credit and confirmed the demand, vide impugned order dated 2-9-2002 (Annexure A5). 3. The appeal filed by the assessee was firstly dismissed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of packing material, in which bubble gums are wrapped, but the revenue has denied the same in respect of "Boomer-tattoo". 7. It is not a matter of dispute that chewing gum/bubble gums manufactured by the assessee are directly or primarily packed into the printed aluminum foils without "Tattoos". It means, putting a "Boomer-tattoo" in the package material of the bubble gum is an additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have recorded a finding of fact that there is no direct or indirect use of the "Tattoo" in or in relation to the manufacture of the product, rather it is separately known as "Tattoo" in the market, has a separate identity, specific purpose of promotion of the product and for the purpose of advertisement. Hence, it is not a packing material and cannot be considered as inputs within the meaning and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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