2004 (11) TMI 377

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.... the case are as follows: 2. M/s. Omega Petro Products (P) Ltd. (in short OPPL), Trivandrum, are dealers in Superior Kerosene (SK). They either import SK or purchase it from various importers as per requirement. They have also been registered as first stage dealers. They entered into an Agreement with M/s. Travancore Titanium Products Ltd. (TTP), Trivandrum, for supply of SK at an agreed price. It was also agreed that the CVD paid by the importers on SK would be passed on to TTP so as to enable them to avail the same as CENVAT credit. Accordingly, they purchased SK from certain importers and sold 956 kl. to TTP under invoices and collected the price which included an amount of Rs. 9,17,359/- representing CVD. Even though the CVD dut....

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.... and M/s. Coromandel Petroleum Pvt. Ltd., Ernakulam for supply to TTP and their other customers. The details of the seven Bills of Entry under cover which the SK was imported are furnished below : Sl. No. Bills of Entry No. & Date Quantity imported 1. 351/18-1-2001 2532 kl 2. 380/24-1-2001 700 kl 3. 381/25-1-2001 100 mt 4. 388/25-1-2001 100 mt 5. 638/12-2-2002 100 mt 6. 1134/15-3-01 100 mt 7. 837/23-2-01 100 mt 5. The 4 Bills of Entry viz. 1-4 in the above tabular column were mentioned in the invoices as parent Bills of Entry in respect of supply to TTP. That position was accepted by the Central Excise Department, Trivandrum. However, while giving information to....

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.... is clear evidence that the RG 23D Register has not been maintained properly and hence the imposition of penalty is just and proper. We uphold the imposition of penalty on the appellant. E/621/2003 8. The appellant, M/s. Travancore Titanium Products Limited, received SK from M/s. Omega Petro Products Ltd., Trivandrum and availed CENVAT credit of Rs. 8,88,075/- on the strength of 78 invoices issued by M/s. OPPL, the Registered dealer. The department issued Show Cause Notices for irregular availment of CENVAT credit on the following grounds : (i)      The 78 invoices issued by the dealer were not properly pre-authenticated. Hence, they are not valid documents for availment of CENVAT credit in terms of Ce....

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....ent of Central Excise......'. 11. The learned Advocate contends that the requirements of the Notification have already been met and each invoice also carries the seal of the Superintendent. Under these circumstances, it cannot be said that the invoices are invalid documents. 12. As regards the second point, the learned Advocate submitted that the appellant had purchased SK from M/s. OPPL in 78 invoices whose parent Bills of Entry details are indicated below : Sl. No. Bill of Entry No. Qty. Imported Total No. of Invoices Total Qty. in invoices (a) 380/24-1-01 700 kl 17 204 kl (b) 388/25-1-01 100 MT (@ 122 kl) 27 322 kl (c) 387/25-1-01 100 MT (@ 122 kl) 29 348 k....