9911796707
TMI Blog2005 (8) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Advocates, for the Appellant. Shri R.K. Chandan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Appellants are assessee under the Central Excise, engaged in the manufacture of excisable goods for which they procure steel sheets, they avail credit under the Modvat Rules, of duty discharged, on such sheets; and the traders of HR/CR sheets who issued the documents an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as required by the assessee. This conversion of CR Coils lead to the total loss of identification of CR Coils, the packing getting destroyed and it was not possible to correlate the sheets so produced out of CR Coils. The invoices of CR Coils did not mentioned the facts of CR Coils conversion to sheets and the process was proposed to be held as of manufacture under the Central Excise Law. 1.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 678, Mehta Engineers Ltd. - 2004 (178) E.L.T. 688, we find no cause to uphold the orders of reversal of credit and penalties to have been made out. The order cannot be sustained. 2.2 Imposition of penalty as arrived under rule 173Q(bb) on Registered dealers in any case cannot be upheld. 3.1 Consequently the order is set aside and these appeals allowed. (Pronounced in Court on 25-8-2005) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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