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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 ..... e separate orders passed by the lower authorities. The assessee's appeal relate to the order passed by the Commissioner in his original adjudicating capacity confirming the demand of duty of Rs. 55,53,801/- against M/s Rico Auto Industries Ltd. along with imposition of penalty of identical amount and imposing penalty of equivalent amount on Shri Ravi Aggarwal, M/s Agsons Agencies India Pvt. Ltd., who are registered dealers in various aluminium products. The revenue's appeal is against order of Commissioner (Appeals) vide which he has upheld the order of original Adjudicating Authority dropping the demand against M/s Rico Auto Industries Ltd. involving the same issue. 2. After hearing both the sides, we find that M/s Rico Auto Industries Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss reference to the invoices of the manufacturers of wire and rod and as such availed wrong credit. It is seen that M/s Rico Auto Industries Ltd. has two units, one located at 38 Mile Stone, Gurgaon and the other at 69 km. Stone, Delhi Jaipur highway. Proceedings were initiated against both the units. 6. Proceedings related to 38 Mile Stone, Gurgaon were dropped by the original Adjudicating Authority by observing that it is only a case of wrong entries and there is no dispute about the receipt of wire and rods. Further, he observed that in as much as it is not the Revenue's case that the ingots were being received from other source denial of credit was not justified. The said order of the Additional Commissioner was appealed against by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the invoices issued by Balco and Nalco. There is also no dispute about the receipt of the goods and their duty paid character. As such, 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. Further, we note that it is not the Revenue's case that wire and rods received by the appellant are cleared by them to a third party or they have procured ingots from another third party so as to wrongly avail the credit. On being questioned, learned advocate submits that the entire receipt of the wire and rods stand shown as having been consumed in the manufacture of their final product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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