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TMI Blog2015 (10) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... uts received for the manufacture of Zinc Oxide. M/s. RRB Chemicals besides being manufacturer of zinc oxide are also a consignment agent in respect of zinc sheets for M/s. Asian Colour Coated Ispat Ltd. (hereinafter referred to as ACCIL). However, they did not have separate premises for trading and this activity was being done from the factory premises. Though M/s. RRB Chemicals have Central Excise registration as manufacturer of zinc oxide, they had not obtained registration as a registered dealer for sale of G.P. sheets under cenvatable invoices. M/s. Apollo Metalex Pvt. Ltd., Bulandshahar (U.P.) (AMPL) were purchasing G.P. sheets from M/s. RRB Chemicals who, in turn, were receiving the G.P. sheets from ACCIL. M/s. RRB Chemicals in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at still their customers, M/s. AMPL would not be eligible for Cenvat credit, as though M/s. RRB Chemicals were issuing invoices for G.P. Sheets to M/s. AMPL as registered dealer, the goods were hot being received in the premises of RRB Chemicals. It is on this basis that the Commissioner vide order-in-original dated 10-5-2013 has confirmed the Cenvat credit demand of Rs. 2,29,13,482/- against M/s. AMPL along with interest and besides this, while equal amount of penalty was imposed on M/s. AMPL, penalty of Rs. 4 Lakh was imposed on M/s. RRB Chemicals. Against this order of the Commissioner, Appeal No. E/59299/2013-EX(DB) has been filed by M/s. RRB Chemicals and Appeal No. E/51768/2014-EX(DB) has been filed by M/s. Apollo Metalex Pvt. Ltd. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through which the consignment of G.P. sheets are claimed to have been dispatched to M/s. AMPL were found to be fake. He, therefore, pleaded that there is no infirmity in the impugned order. 6. We have considered the submissions from both the sides and perused the records. 7. M/s. RRB Chemicals are manufacturers of zinc oxide and have Central Excise registration as a manufacturers and there is no dispute that from the same premises, they were also conducting their trading activities in G.P. Sheets. The G.P. sheets procured by RRB Chemicals from ACCIL were being supplied as a consignment agent to M/s. AMPL. Upto certain point of time, M/s. RRB Chemicals had not obtained separate Central Excise registration as a registered dealer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this case also, it is not the case of the Department that M/s. AMPL did not receive the consignments of G.P. sheets covered under the invoices issued by RRB Chemicals. Rather it is the Department's case that M/s. AMPL were receiving the consignments of G.P. sheets directly from ACCIL under the invoices of the RRB Chemicals. When the receipt of the goods by AMPL which are covered under the invoices issued by RRB Chemicals is not denied, it would not be correct to deny the Cenvat credit to M/s. AMPL and impose penalty on them as well as on M/s. RRB Chemicals. In view of this, the second Order No. 04/COMM/NOIDA/2013-14, dated 10-5-2013 passed by the Commissioner is also not sustainable and has to be set aside. 9. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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