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TMI Blog2010 (7) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... t on some invoices although the appellants have taken cenvat credit, it did not mention vehicle number or mode of transportation of inputs in the factory of the appellants. Therefore, the show cause notice was issued for denial of cenvat credit for contravention of Rule 9(2) of Cenvat Credit Rules, 2004 and for imposing penalty under Rule 15(1) ibid. The show cause notice was adjudicated after verification of the documents and the fact the inputs mentioned in the invoices physically received in the factory of the appellants. The cenvat credit was allowed but the penalty under Rule 15(1) ibid has been imposed of Rs. 1 lakh on the appellants. Aggrieved by the said order, the appellants are before this Tribunal. 3. Learned Consultant app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been alleged that they have taken cenvat credit by fraud, collusion or mis-statement or suppression of facts or contravention of rules with intent to evade duty. Therefore, the lower authorities has rightly imposed penalty under Rule 15(1) of Cenvat Credit Rules. He further submits that the show cause notice clearly shows that the contraventions of Rules have been made by the appellants and the appellants were very much aware of those contraventions. Therefore, the lower authorities have correctly imposed penalty under the provisions of law. To support his contention, he relied on the decision of the Tribunal in the case of A.V.I. Steel Traders v. C.C.E., Delhi-IV reported in 2010 (262) E.L.T. 664 which was later on affirmed by the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned DR are distinguishable from the facts of the present case as in those cases the duty liability was confirmed against the assessee for contravention of rules. Therefore, when the nature of contravention has to be put to notice to the appellants, the penalty was imposed. But in this case it is alleged that the appellants are not entitled for cenvat credit but during adjudication it was found that the appellants have taken cenvat credit on the strength of invoices against which the goods received in the factory of the appellants physically and as per Rule 9(2) ibid provides that if concerned officer is satisfied that the goods have been received in the factory then for the contravention of non mention of vehicle number is not to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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