https://www.taxtmi.com/caselaws?id=244924 Sieving and repacking of LBU 30 and LBU 60 under Chapter 25 was treated as not amounting to manufacture. On that basis, the goods were not regarded as exempted goods, and the clearances were treated as inputs cleared as such. The operative liability was confined to reversal of the CENVAT credit availed on those inputs, namely the 4% SAD credit, rather than payment of 5%/10% of the value under Rule 6(3) of the CENVAT Credit Rules, 2004. en-us Wed, 20 Nov 2013 00:00:00 +0530 Wed, 03 Sep 2014 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244924 Sieving and repacking of LBU 30 and LBU 60 under Chapter 25 was treated as not amounting to manufacture. On that basis, the goods were not regarded as exempted goods, and the clearances were treated as inputs cleared as such. The operative liability was confined to reversal of the CENVAT credit availed on those inputs, namely the 4% SAD credit, rather than payment of 5%/10% of the value under Rule 6(3) of the CENVAT Credit Rules, 2004. Case-Laws Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244924