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TMI Blog2018 (4) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Since both the appeals arise out of the same Order-in-Original there are disposed a common order. 5. The relevant facts that arise for consideration are during the visit of Additional Commissioner to the appellant assessee unit it was noticed that they were availing Cenvat Credit on Petroleum Coke, substitute for coal as fuel. The officers observed that the documents on which the credit was availed, the documents did not for any details mentioning above the vehicle Number and the truck Number etc., under belief that the goods were not be received on discharge of Central Excise duty and investigation was carried out and Show Cause Notice was issued for reversal of Cenvat Credit availed by them on Petroleum Coke received duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the ground that the Adjudicating Authority has over looked the fact that the inputs are cleared from manufacturer's premises in lorries to the port and from there goods are transported in bulk under coastal run to Chennai Port and it becomes impossible to identify goods a fact accepted by the Adjudicating Authority but still allowed the credit even when there is no cross reference in the bill of lading or subsequent documents of transportation of the goods; the invoices were indicating the duty paid nature of the goods but were not referred in the bill of lading produced by the assessee; the goods were received by the head quarters by assessee and sent by the trucks to Guntur unit while the credit has been taken on the duplicate / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. It is also seen that all the receipt of goods were duly accounted for in their books of accounts. I also find that the assessee was in possession of the copies for each truck of coke which include the import Application-Coastal Cargo ('A' Form) copy of the Commercial Invoice, Form XX-A under TNGST Act, Delivery Receipt issued by their C&F Agent and LR issued by the Transporter. From all this, it can be said that the assessee received the goods, accounted them in his books and took credit of the duties paid on the goods. The only defect however, that the Noticee did not get the goods under the invoice which conformed to the provisions of Rule 11 of the Rules. It is also found that the procedure followed by them for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignments of Pet Coke received by the assessee were in loose condition and in part consignments. The goods emanating from Jamnagar lost their identity by the time they reached Chennai. Therefore, it would be difficult for their head office to endorse them prior to removal of the goods. 20. As the procedure for taking credit was largely followed, while, I am inclined to allow the credit. I would like to hold that the assessee would be liable to penalty under Rule 15 for their non compliance of the relevant Rules like Rule 11 of the CE Rules read with Rules 3, 4, 7, or 9 (as the case may be) of the Credit Rules. 11. The above recorded factual matrix and the reasoning is not controverted by the revenue effectively in the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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