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TMI Blog2013 (9) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... omparison the receipt entries regarding Alumina in RG-23-A Register with the quantity of Alumina hydrate mentioned in the invoice, it is seen that the quantity has been entered in the RG-23 A Register after converting the weight of the Ajurnina hydrate into Calcined Alumina, When the receipt entry in the RG-23 Register regarding receipt of Aluminium was matched with the quantity of mentioned in the invoices - it was seen that the quantity of Alumina had been entered in the RG-23 A Register after dividing the weight of Alumina hydrate, as mentioned in the invoices, by 1.53 i.e. after converting the weight of Alumina Hydrate into the weight of Calcined Alumina - as per report received from the Range office, the record of receipt of Alumina Hy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the period of dispute, i.e. during April, 2001 to November though they have taken Cenvat credit of Rs.3,35,45,318/- in respect of receipt of certain quantity of alumina hydrate, the evidence of physical receipt of that quantity of alumna hydrate is not available in the appellant's record, as there is difference between the quantity of Alumina Hydrate as mentioned in the invoices and the quantity of this input as recorded in the RG-23 A Register. Though the appellant informed the department that they are not maintaining the records of alumina hydrate and are maintaining record of Calcined Alumina only this was obtained by dividing the weight of Aluminium Hydrate by 1.53, the department was of the view that on account of the appellant's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Party have also admitted vide their letter Ref. No.KNP/Audit/EA2000 dated 9.12.2008 that they are not maintaining records of Input - Alumina Hydrate and are maintaining records of Calcined Alumina. Alumina Hydrate is an input of Calcined Alumina and party is engaged in the manufacture of Calcined Alumna which falls under other chapter sub-heading other than the Alumina Hydrate. As such Calcined Alumina is a finished product in itself. Further evidence of physical receipt of input Alumina Hydrate is not available in the party's records as admitted by themselves. It is an established law that if something is to be done in a particular manner, it should done in same manner. In present case the procedure to take Cenvat credit has not been fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant were receiving duty paid Alumina Hydrate and were availing Cenvat credit of duty paid on the same, that the Alumina Hydrate before being taken up for extraction of Alumina was being subjected to process of calcination in course of which Calcined Alumina is formed which is nothing but Hydrated Alumina from which water has been removed, that since by calcination of 1.53 MT. of Alumina Hydrate 1.00 MT. of calcined alumina is obtained in the RG-23 register, they were entering the weight of Alumina as mentioned in the invoices by reducing the same by the factor of 1.53 i.e. by dividing the quantity of Alumina Hydrate as mentioned in the invoices by 1.53, that the department does not dispute the receipt of Alumina Hydrate in the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit under Section 35F of the Central Excise Act may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 5. Shri Sunil Kumar, ld. Sr. Departmental Representative opposed the stay application by reiterating the findings of the Commissioner in the impugned order. 6. We have carefully considered the rival submissions and have perused the record. The undisputed facts are that the principal raw material in the appellant's factory at Renukoot for manufacture of Aluminium is Alumina Hydrate, which is subjected to calcinations, as a result of calcined Alumina is obtained. There is no dispute that in the RG-23 Part-I and II registers, the appellant have been showing the quantity of calcined a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned alumina and quantity is different than what is mentioned in the invoices. Even the supplier's name is also not available in the records maintained with the party. As per report received from the R.O. the records of receipt of alumina hydrate only upto weightment bridge of the unit is ascertained. Thereafter, the party haven no record for receipt, storage issue and consumption of aluminium hydrate. The claim of the party that the receipt of aluminium hydrate is mentioned in their records named as "Item Received Report" and quantity shown in RG-23 Part-I is the quantity of calcined alumiuna obtained on conversion of alumina hydrate to calcined alumina in the ratio of 1.53:1 is misleading inasmuch as the record named as "Item Received Repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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