2017 (3) TMI 298

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.... Advocates for the Respondent. ORDER The above appeal is filed by the department against the order passed by Commissioner (Appeals) who set aside the demand interest and the penalty imposed. 2.  The respondents are manufacturers of Aerated Waters and Mineral Water which are dutiable and are also manufacturing Fruit Juice based drink namely 'Slice' which is exempted from payme....

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....iterated the grounds of appeal. He submitted that according to Rule 6(2) of CENVAT Credit Rules, 2004 the respondent is required to maintain separate accounts for the inputs used in manufacture of dutiable and exempted products. In case the respondents/assessee does not maintain such separate accounts they are liable to pay 10% of the duty of the clearances of exempted products in terms of Rule, 6....

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....norable High Court of Andhra Pradesh and judgment is awaited. The Ld. AR, relied upon the judgment in the case of CCE Vs. Ballarpur Industries Ltd., reported in [2007 (215) ELT 489 (S.C.)] wherein it was held that on stock transfer of pulp which was consumed as raw material in the manufacture of paper sister by unit of assessee, as the aspect of sale absent, an amount at the rate of 8% price of ex....

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....015 (323) ELT 323 (Mad.)] CCE Vs. Asian Fertilizers Ltd., [2015 (322) ELT 666 (All)], Sri Sarvaraya Sugars Ltd, Vs. CCE Visak [2010 (251) ELT 418 (Tri.Bang.)] and Mount Mettur Pharmaceuticals Ltd., Vs. CCE [2009 (235) ELT 664 (Tri. - Chennai)]. 6.  I have heard the submissions made before me. The issue posing for consideration is whether the respondent/assessee is liable to pay 8%....