2002 (12) TMI 303

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..... wal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Aditya Trading Co. have filed this appeal against the penalty-imposed on them for having wrongly passed on the Cenvat Credit to the buyers. 2. Shri B.L. Narsimhan, learned advocate, submitted that the Appellants are engaged in the trading of Caustic Soda, Soda flakes, Soda Ash Light and Sodium Sulphate; that they .....

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..... rious industrial consumers under invoice issued under Rule 57GG indicating the invoice number under which the consignment was originally received from the manufacturer and the details of duty payment; that the Dy. Commissioner under Order No. 47/2001, dated 27-8-2001 imposed a penalty on the ground that they were not supposed to pass Cenvat credit to their buyers on the strength of the invoices wh .....

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..... goods and there is also no dispute about the fact that the manufacturer from whom they received the consignment directly has paid the appropriate duty on these consignments; that there is no dispute about the exact co-relation of the goods received by them and the goods sold by them; that it is also not the case of the department that the appellants had entered particulars in the invoices issued b .....

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..... buyers; that as the invoices were issued to some other buyers the appellants cannot have issued the Modvatable invoices to their customers. 4. We have considered the submissions of both the sides. It has not been disputed by the Revenue that the invoices issued by the manufacturer under Rule 52A of the Central Excise Rules did mention name of the appellants and the goods on which Central Ex .....

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..... erials from them. Under Rule 57AE of the Central Excise Rules at the relevant time an invoice issued by a second stage dealer of excisable goods under Rule 52AA was a duty paying document for the purpose of availment of Cenvat credit. Merely because the invoices issued by the manufacturer contained the name of buyers (first stage dealer), validity of the duty paid nature and the fact that the cons .....

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