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TMI Blog2020 (8) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... that film rolls cleared with camera will constitute accessories to the camera and eligible for credit. Ld. Commissioner erred in not appreciating that the film-rolls were very much considered as accessories to a camera and once the same is considered as accessories , it qualifies as input as defined in Rule 2(k) of the Credit Rules, as applicable during the impugned period and becomes duly eligible for credit. Moreover, when the film roll is being clubbed with the camera and both packed in a combi-pack, the MRP of the combi-pack will obviously include the value of film roll and eligible for credit. CENVAT Credit allowed - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 02422 of 2010, 02423 of 2010, 25661 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said goods as combi-pack containing camera and film roll. The availment of CENVAT credit on the film rolls is the subject matter of dispute in the present case. 3. The appellant has entered into the subject agreement dated 05.12.2005, named as OEM Agreement, with Kodak. As per para 1.1 of the said agreement, the appellant has agreed to assemble KB 10 Cameras for Kodak and bundle pack the camera with Kodak branded film. As per the definition of term bundle stated in the agreement, it means the KB 10 camera bundled with Kodak supplied film. The appellant has agreed to assemble KB 10 cameras for Kodak and bundle the camera with Kodak branded film that would be provided free of cost to appellant. The Ld. Commissioner has disallowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ores India Limited AIR 1977 SC 132 wherein it has been held that typewriter ribbon was held to be accessory of typewriter just as aviation petrol for a vehicle. He also relied upon the following decisions:- (a) CCE vs. Prime Health Care Products [2011 (272) ELT 54 (Guj)] (b) Indian Refrigeration Co Ltd. vs. CCE [2017-TIOL-3764 TRI-MAD] (c) Shervan Industrial Syndicate Ltd vs. CCE [2017-TIOL-TRI-ALL] (d) Jindal Photo Ltd vs. CCE 2013 [TIOL-907-TRI-AHM] (e) CCE vs. Dynavista Industries Pvt Ltd [2015-TIOL-1760-TRI-MAD] (f) G.S. Enterprises vs. CCE [2014 (313) ELT 340 (Tri-Del)] 6. The learned Jt.Commissioner(AR) for the Revenue reiterated the findings of the learned Commissioner and supported the impugned orders and pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under Rule 57-A also form part of this Rule. The clarifying provisions did not, in this rule prevail over Rule 57A, but also over notifications issued thereunder. Therefore, it would be incorrect to deny credit on an input listed and covered under Rule 57B(1) on ground of any interpretation of exclusion otherwise. The rule does not however define an accessory . The word used at Sl. No. (VI) is accessories in plural. Since the word accessory has not been defined and the word used in the rule is in plural, we cannot find any reason for the department to have an authority to determine or/and order, as to how many items of an accessory, could be allowed under this rule. The department is accepting and was allowing one film roll as an ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f film roll and eligible for credit. 11. Further, the Hon ble Gujarat High Court in Prime Health Care Products (Supra) as relied by the appellant, has held that credit is eligible on bought out toothbrush when cleared in a combo-pack with the tooth paste manufactured by the assessee inasmuch as the activities of repacking and relabeling of combo-pack reaches to the final stage of marketability, will amount to manufacture, on which central excise duty is being paid by the assessee. The ratio of the said decision is squarely applicable to the present case also. 12. In view of the above findings, we do not find any merit in the impugned orders denying CENVAT credit, the same are thus set aside and the demand of duty, interest and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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