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TMI Blog2018 (7) TMI 1771X X X X Extracts X X X X X X X X Extracts X X X X ..... not stand specifically mentioned in the show cause notice but the manufacturers name having been specifically mentioned as also the fact that the total credit availed by the assesses including the credit availed in respect of herbal oil having been proposed to be denied - there is no merit in the assessee's plea. Penalty - Held that:- There was no malafide intent to warrant penalty - penalty set aside. Appeal allowed in part. - APPEAL No. E/568/2012-EX[DB] - A/71154/2018-EX[DB] - Dated:- 25-5-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S.P. Ojha, Consultant for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the legal issue is no more res-integra and stands settled against the assessee by various decisions of the Tribunal. In the case of M/s G.S. Enterprises Vs Commissioner of Central Excise Jaipur [2002 (144) E.L.T. 387 (Tri.-Delhi)], It was held that a tuck of 7 O clock blade purchased from the market and supplied along with the razor under one MRP cannot be considered to be Cenvatable input. Similarly, in the case of M/s Jaggsonpal Pharmaceuticals Ltd. Vs Commissioner of Central Excise, New Delhi-1997 (92) ELT 414 wherein the disposable syringe and needle packed with the ampoule of medicine was considered as a non Cenvatable product. Learned advocate has not been able to show us any other decision holding to the contrary, as such in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice the appellants have specifically forwarded their plea in respect of denial of credit of the herbal oil, thus, indicating that the appellant was very well aware of the proposal to deny the credit on the said herbal oil. As such we find no merit in the above plea of the assessee. 5. As regards the penalty we note that apart from the fact that the issue is a bonafide legal issue of interpretation as also by appreciating the fact that the appellant had availed the credit by intimating their Jurisdictional Range Superintendent vide their letter dated 26.12.2009, we find that there was no malafide on their part, so as to attract the penal provisions. Accordingly, while confirming the demand, we set aside the penalty imposed u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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