TMI Blog2010 (10) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... E/EDM/246-247/2005 - A-614-615/KOL/2010 - Dated:- 19-10-2010 - S/Shri S.S. Kang, S.K. Gaule, JJ. REPRESENTED BY : Shri Ravi Ragahavan, Advocate, for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Common issue is involved in these appeals therefore are being taken up together. 3. The adjudicating authority in the impugned order denied the credit of Rs. 12,53,489/- and Rs. 59,44,558/- and imposed penalties of Rs. 20,000.00 and Rs. 25,000.00. The appellants are only challenging the denial of credit of Rs. 9,16,914.00 in appeal No. 246/05 and credit of Rs. 54,23,531 in appeal No. EDM-247/05. Further during arguments the appellants fairly subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the forgings were sent to the job worker for further processing and during processing there was invisible losses and the case of the Revenue is that the forgings received after processing are of less weight and the demand in this regard. The appellant relied upon the decision of the Tribunal in the case of Bharat Radiators Ltd. - 2002 (148) E.L.T. 1101 (Tri.-Mumbai) page No. 23 whereby the Tribunal held that demand cannot be made in respect of the invisible processing loss at the hand of the job worker. 6. Contention of Revenue in this regard is that the weight of the goods sent to the job worker is not the same therefore the appellant received less quantity of goods sent to the job worker hence the demand is rightly made. 7. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants are receiving the inputs from various buyers and the buyers were allowed to pay duty by making a consolidated entry and there is a dispute regarding receipt of the inputs in the factory and they are used in the final products hence credit is admissible. 12. The contention of Revenue is that appellant had not produced any evidence to show that in fact duty has been paid on such inputs. Even in the present appeal also there is no such averment in this regard therefore the credit was rightly denied. 13. We find that as the appellants are taking credit in respect of the duty which has been paid by the supplier of the inputs and even after issuance of notice the appellants submitted that now they are able to produce the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. 17. In respect of the denial of credit of Rs. 56,694/- and Rs. 1,28,509/- the credit is denied only on the ground that the dealer has not mentioned in the invoices the duty payment particulars. The contention is that in the dealer s invoice duty demand paid by the manufacturer of inputs. As the inputs are duty paid, the appellants are eligible for credit and the appellants have cited the decision in their own case vide final order No. 132-138/KOL/10 dated 16-2-10 whereby the Tribunal in a similar situation allowed the credit. 18. The Revenue submitted that as per the provisions of Central Excise Rules the duty payment particulars are to be given in the invoices as the dealer has not mentioned the duty payment particulars. 19. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s credit is lying in the account of Telco Construction Business Unit which was the unit of the appellant. This unit was sold on 30-3-1999 to Telco Construction Equipment Co. The contention is that vide letter dated 5-4-1999 the purchasing company wrote to the Assistant Commissioner for getting permission to take this credit. As no reply was received, the appellant i.e. Tata Motors Ltd. recredited the amount in question in their credit account and informed the Assistant Commissioner. The contention is that as the Telco Construction Business Unit was part of the appellant company therefore the appellants are entitled for this credit. 24. The Revenue relied upon the findings of the lower authority. 25. We find that credit was availed by Te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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