9911796707
TMI Blog2017 (12) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals is identical, therefore both the appeals are disposed of by this common order. Brief facts of the case are that M/s. Power Build Batteries Pvt. Ltd., the appellants are holders of Central Excise registration No.AAACP8227FXM002, are engaged in the manufacture of batteries falling under Tariff item 85072000. During course of investigation conducted by officers of the Head quarters preventive, Bangalore III Commissionerate it was noticed that the appellant availed cenvat credit in respect of the input namely, "lead sub-oxide", procured from registered dealer, M/s. H.N. Enterprises, who is a Central Excise registered dealer. The goods imported by the dealer is different from the goods supplied under the said six invoices in question. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge dealer wherein the description of the goods has been rightly given. He further submitted that there is no dispute to the fact that he has paid the duty and thereafter used the inputs for manufacture of finished goods which were cleared on payment of duty. He further submitted that as per the circular of the CBEC vide Circular no.766/82/2003 CX dated 5.12.2003 which deals with the issue of recovery of dues in case of default of duty, which is clarified that "on the issue of availment of credit by the user manufacturer it is clarified that action against the consignee to reverse/recover the cenvat credit availed in such cases need not be resorted to as long as the bona fide nature of consignee transaction is not in dispute." 4. On the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoice vide which the appellants have purchased the material from the HN Enterprises who is the first stage dealer shows that description of the goods is Lead Sub-oxide but the first stage dealer had imported Lead Ingots which were subjected to some process and thereafter it was converted into Lead sub-oxide and then Lead Sub-oxide sold to the appellant. Further I also find that the tariff classification of both the item is different. Further I find that the appellant has reversed the credit along with interest also after admitting the mistake therefore I confirm the demand on the appellant that he has taken irregular cenvat credit which was reversed by him along with interest. As far as penalty on the appellant and his director is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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