Admissibility of input tax credit of GST paid on Aggarbatti

In re Moksh Agarbatti Co.(GST AAR Gujarat) Question 1: The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on a) inputs used for manufacture of Dhoop? b) Purchase of dhoop from a third party vendor? Answer: Answered in negative. Question 2: As part of the Sales Promotion campaign, the tax payer offers their distributors target based monetary and non-monetary incentives. Can they avail credit on the non-monetary incentives like say Pressure Cooker on purchase of 100,000 Agarbatti Packets? Can this q...