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TMI Blog2004 (11) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... Omega Petro Products (P) Ltd. (in short OPPL), Trivandrum, are dealers in Superior Kerosene (SK). They either import SK or purchase it from various importers as per requirement. They have also been registered as first stage dealers. They entered into an Agreement with M/s. Travancore Titanium Products Ltd. (TTP), Trivandrum, for supply of SK at an agreed price. It was also agreed that the CVD paid by the importers on SK would be passed on to TTP so as to enable them to avail the same as CENVAT credit. Accordingly, they purchased SK from certain importers and sold 956 kl. to TTP under invoices and collected the price which included an amount of Rs. 9,17,359/- representing CVD. Even though the CVD duty involved is more than Rs. 9,00,000/-, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akulam for supply to TTP and their other customers. The details of the seven Bills of Entry under cover which the SK was imported are furnished below : Sl. No. Bills of Entry No. & Date Quantity imported 1. 351/18-1-2001 2532 kl 2. 380/24-1-2001 700 kl 3. 381/25-1-2001 100 mt 4. 388/25-1-2001 100 mt 5. 638/12-2-2002 100 mt 6. 1134/15-3-01 100 mt 7. 837/23-2-01 100 mt 5. The 4 Bills of Entry viz. 1-4 in the above tabular column were mentioned in the invoices as parent Bills of Entry in respect of supply to TTP. That position was accepted by the Central Excise Department, Trivandrum. However, while giving information to Central Excise Department, Ernakulam, the 3 Bills of Entry in Sl. Nos. 5, 6 & 7 were shown as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of penalty is just and proper. We uphold the imposition of penalty on the appellant. E/621/2003 8. The appellant, M/s. Travancore Titanium Products Limited, received SK from M/s. Omega Petro Products Ltd., Trivandrum and availed CENVAT credit of Rs. 8,88,075/- on the strength of 78 invoices issued by M/s. OPPL, the Registered dealer. The department issued Show Cause Notices for irregular availment of CENVAT credit on the following grounds : (i) The 78 invoices issued by the dealer were not properly pre-authenticated. Hence, they are not valid documents for availment of CENVAT credit in terms of Central Excise Rules and Notifications. (ii) The dealer had issued Cenvatable invoices f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady been met and each invoice also carries the seal of the Superintendent. Under these circumstances, it cannot be said that the invoices are invalid documents. 12. As regards the second point, the learned Advocate submitted that the appellant had purchased SK from M/s. OPPL in 78 invoices whose parent Bills of Entry details are indicated below : Sl. No. Bill of Entry No. Qty. Imported Total No. of Invoices Total Qty. in invoices (a) 380/24-1-01 700 kl 17 204 kl (b) 388/25-1-01 100 MT (@ 122 kl) 27 322 kl (c) 387/25-1-01 100 MT (@ 122 kl) 29 348 kl (d) 251/18-1-01 2,532 kl 5 60 kl Total 3,476 kl 78 934 kl Sl. No. Invoices (Sl. Nos. as shown in the SCN) Quantity of SK received by us Present Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned SDR contended that the CENVAT availed for excess quantity is liable to be recovered as per law. 14. On a careful consideration of the issues involved, we find that the invoices have been duly authenticated as per the relevant Notification. There is no requirement that every page in the invoice register should be signed by the Superintendent. We are satisfied on going through the registers that the authentication is valid and CENVAT cannot be denied on the basis of the ground that the invoices are invalid documents. As regards the CENVAT availed on Excess quantity, the issue is related to the appeal of M/s. Omega Petro Products (P) Ltd. wherein we have held that all the SK supplied by M/s. OPPL to M/s. TTP, the appellant, is duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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