2014 (3) TMI 379

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....dal and Mr. P R Chandrasekharan, 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 a....

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....uring excisable goods as well as exempted goods 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, p....

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....repacking is not a manufacturing activity as per 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 t....

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.... per Chapter 25 of the Central Excise Tariff Act the 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 h....