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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 ..... acturing 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. (2012 (6) TMI 44 - CESTAT, MUMBAI) we hold that BML is required to pay 4% SAD availed on the inputs LBU 30 and LBU 60 and cleared as such by them - they are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are manufacturer of boric acid which have been cleared on payment of Central Excise duty. The appellant procured two inputs namely LBU 30 and LBU 60 which are required for manufacturing of boric acid. Prior to March 2006, both the inputs were exempted from payment of all duties. With effect from March 2006 these inputs were required to pay 4% SAD on the import of the said inputs. The appellant pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner (Appeals) who in the case of Appeal No. E/1103/11 held that the goods which are called as exempted goods are not exempted goods as inputs have been cleared as such without any manufacturing activity therefore, BML is only required to reverse 4% SAD availed by them as credit. 2.1 Revenue is in appeal against the said order on the premise that the activity of sieving and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit availed of 4% SAD on these inputs. To support his contention he relied on the decision in the case of S.D. Fine Chem Ltd. vs. CCE Thane I -2011 (271) ELT 308 (Tri. Mumbai). 4. On the other hand the learned A.R. reiterated the findings of the adjudicating authority and submits that as the appellants are manufacturer of both excisable as well as exempted goods and are not maintaining a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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