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TMI Blog2009 (2) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. Heard both sides on the stay petition. 2. The applicant manufactured branded and un-branded refined oil falling under Chapter 15071000. Un-branded refind oil is exempted under Notification No. 6/2002-C.E. dated 1-3-2002. The applicant has used certain common inputs like packing materials and chemicals in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounts, which submission is being disputed by the Department. The credit taken is only Rs. 7,52,963/- whereas highly disproportionate amount of Rs. 1,42,71,958/- is being demanded. They had no intention to contravene any provisions of the law. He relies on the decision of the Tribunal in the case of Maize Products v. CCE-II, Ahmedabad reported in 2007 (79) RLT 662 (CESTAT-Ahmd.) wherein, on appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty is paid. When common inputs are used, they ought to maintain separate accounts for inputs going into exempted products and dutiable products. In the absence of maintenance of such accounts, the consequences are that they are necessarily to pay 8% (subsequently 10% of the value of the exempted products). There is no option to them in this regard. He relies on the decision of the Hon ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 1.4 Crores. Further, the ld. Advocate submits that they have maintained separate accounts in respect of chemicals, which is being disputed by the Department. This fact has to be gone into at the time of final hearing. However, we find in the similar circumstances, in the case of Ruchi Soya Industries Ltd. (supra) and in the case of Maize Products (supra), the Tribunal has granted relief. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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