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TMI Blog2013 (11) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... on stand given by the dealer or not - all the invoices raised by the dealer gave the correct tariff heading relatable to aluminium wire and rods and gave correct cross reference to the invoices. Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial of Cenvat credit on this technical and procedural lapse is not called for - rate of duty in respect of wire and rods as also in respect of the aluminium ingots was the same and as such there could be no ulterior motive for the appellant to replace wires and rods with ingots – Decided in favour of Assessee. - Appeal No. 5939, 6220 of 2004 and 2191 of 2008 - Final Order Nos. 56310-56312/2013(PB) - Dated:- 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agsons Agencies India Pvt. Ltd., while supplying the aluminium wire rods to the appellant under the cover of its invoices, giving cross reference to the invoices of the manufacturer M/s Balco Nalco, described the goods as aluminium or aluminium WR, instead giving full description of the goods as aluminium wire and rods. However, in some of the invoices the full description as aluminium rods was also being given by the said dealers. 4. The appellants M/s Rico Auto Industries Ltd., on receipt of the said goods entered the same in their records and availed the credit of the duty paid by the manufacturers and debited by the dealer. However, as the appellants were maintaining only single RG-23A Pt. I register showing the same as relatable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd imposing penalties as detailed above. Hence, the present appeals by the assessees. 8. After appreciating the submissions made by both the sides, we find that the allegations in the show cause notice issued to the appellant was that wherever the dealer has described the goods as aluminium or aluminium W R, credit would not be available to the assessee in as much as they have entered the receipt of the said goods in the register maintained for aluminium ingots. It may not be out of place to mention here that wherever complete description was given by the dealer as aluminium wire and rods, the Revenue has extended the benefit of the Modvat credit even if the entries in respect of the same were also made in RG-23A Pt. I register meant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in their record and it is not the Revenue s case that excess ingots were required by them to manufacture their final product. In this scenario, the Revenue s stand that the appellants received ingots instead of wire and rods is difficult to accept. This finding is also supported by the fact that rate of duty in respect of wire and rods as also in respect of the aluminium ingots was the same and as such there could be no ulterior motive for the appellant to replace wires and rods with ingots. 9. In view of the foregoing, we find no merits in the order of Commissioner confirming the demands and imposing penalties on both the appellants. The same is accordingly set aside and appeal numbers 5939 and 6220 of 2004-EX are allowed. 10. As re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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