2014 (3) TMI 786

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....and K.S. Naveen Kumar, Advocates, for 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....

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....ute that the film rolls are put up in the pack along with camera when cleared out from the factory and duty 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 (....

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....in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final 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, ex....