2014 (3) TMI 786

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Appellant. Shri Ganesh Haavanur, SDR, for the Respondent. ORDER These two stay petitions are filed for waiver of pre-deposit of the following amounts :- I. a. Cenvat credit - Rs. 2,33,12,630/-   b. Interest.       c. Penalty - Rs. 2,33,12,630/- u/r 15(2) II. a. Cenvat credit - Rs. 21,77,007/-   b. Interest.       c. Pena .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... liability discharged under Section 4A. He would also draw our attention to the findings of the Commissioner as regards to the fact that the film rolls are accessory to the camera. He would rely upon the decision of this Bench in the case of Kodak India Ltd. v. C.C.E. [2002 (147) E.L.T. 886 (Tri.-Bang.)] and submit that film rolls are considered as accessories for the camera. 5. Ld. SDR on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X