TMI Blog2014 (3) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... k of the camera on which duty liability discharged based on Section 4A - Held that:- accessories of the final product cleared with the final product are considered as input. There is no dispute that the films which are cleared along with final product by the appellant in the combination pack are duty paid. It is also seen from the order-in-original that the ld. Commissioner has recorded in his fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. Penalty - Rs. 2,33,12,630/- u/r 15(2) II. a. Cenvat credit - Rs. 21,77,007/- b. Interest. c. Penalty - Rs. 20 lakhs u/r 15(1) 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the assessee/appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssory 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 the other hand would content that the value of the films has not been included in the value of the camera is evident from the fact that such camera is cleared on MRP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 providing any output service; (emphasis supplied) 7. It can be seen from the above reproduced definition that the accessories of the final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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