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TMI Blog2014 (3) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. For the Appellant : Shri Prakash Shah, Adv. For the Respondent : Ms D M Durando, Dy Commissioner (AR) JUDGEMENT Per: Ashok Jindal: Appeals No. E/1436/11, E/85312 and 85315/13 are filed by the appellant M/s. Borax Morarji Ltd. and the Appeal No. 1103/11 is filed by the Revenue. As the issue involved in all these appeals is common, therefore, all are taken up together for consideration an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods therefore as per Rule 6 (2) they are required to maintain separate accounts of inputs for both the exempted as well as excisable goods. As BML is not maintaining separate account of inputs as per Rule 6(2) of CENVAT Credit Rules, 2004, therefore, they are required to pay 5% / 10% of the value of exempted goods which they have not paid. Accordingly, proceedings were initiated against BML. Duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapter 25 of the Central Excise Tariff Act. Therefore, they are not a manufacturer of the exempted goods. They are manufacturer of Boric Acid which is an excisable goods. They have cleared the inputs as such without reversing the credit availed by them. At the most, they have to reverse the credit availed on such inputs. He further submitted that they have paid substantial amount during the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of sieving and repacking does not amount to manufacture. Therefore, BML is not manufacturing exempted goods. Although BML cleared LBU 30 and LBU 60 as such they are required to reverse CENVAT credit availed on these inputs which have been cleared as such. In these circumstances relying on the decision of S.D. Fine Chem Ltd. (supra) we hold that BML is required to pay 4% SAD availed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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