TMI Blog2015 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... 11(2) of the Central Excise Rules 2002. Therefore, I hold that appellant has not contravened the provision of Rule 11(2) of the Rules. In these circumstances, I hold that M/s. Sadhu Forgings Ltd. has availed Cenvat Credit correctly as there is no dispute regarding payment of duty by M/s. NAW on these goods and M/s. Sadhu Forgings Ltd. has cleared goods on payment of duty after removing the defects. As appellants have not contravened the provisions of Rule 11(2) therefore penalty on all the appellants are not imposable. - Decided against assessee. - Appeal No. E/265-266, 392 & 437/2012-EX(SM) - Final Order Nos. A/50298-50301/2015-EX(SM)(BR) - Dated:- 4-2-2015 - Ashok Jindal, Member (J),J. For the Appellants : Shri Krishna Kant J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n duty paid by M/s. NAW. Moreover the goods received from M/s. NAW were after removing defects were cleared on payment of duty. Therefore, they are entitled to take Cenvat Credit of duty paid goods. In alternate he submits that as these goods were defective goods, on receipt of the goods the appellant is entitled to take Credit on duty paid thereon and after removing defects they were cleared on payment of duty. Therefore, they have correctly taken Cenvat Credit. Consequently, penalties are also not imposable. 4. The Ld. Counsel appearing on behalf of M/s. NAW and Shri P.C. Bothra, submits that under Rule 25 of Central Excise Rules 2002 penalties-are imposable on manufacturer and producer of the goods and not on the buyer of the goods. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Division,] name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon.] [Provided that in case of a proprietary concern or a business owned by Hindu Undivided Family, the name of the proprietor or Hindu Undivided Family, as the case may be, shall also be mentioned in the invoice.] 8. On going through the Rule 11(2) of Central Excise Rules 2002 and on verification of the invoices in question I find that all the details required under Rule 11(2) of Centra! Excise Rules 2002 has been fulfilled. M/s. NAW has shown purchase returns. This information was not required to be shown in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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