2011 (8) TMI 116

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....eading, during the relevant time. Therefore, the declaration filed by them in respect of Sulphuric Acid covers the Oleum also. Learned Commissioner has taken a view that Oleum cannot be considered as Sulphuric Anhydride. Learned Advocate relies upon the decision of the Tribunal in the case of Dhanbad Chemicals Limited vs. CCE, Jamshedpur 1999 (105) ELT 80 (Tribunal), to submit that Oelum received as input is covered by the declaration made for Sulphuric Anhydride. From the decision cited above by the learned counsel, it is noticed that the Tribunal took note of the fact that Oleum and Sulphuric Acid falls under the same heading of the Central Excise Tariff. Further, another name of Oleum is also known as fuming Sulphuric Acid. Tribunal also....

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....proper documents, entry in the statutory records was delayed and the credit was availed on the basis of endorsement and this amounts to contravention of provisions of Rule 57-I, with intention to evade duty and therefore attracts the provisions of sub Section 1 of Section 11A of Central Excise Act, 1944. Even though it was vehemently argued by the learned counsel for the eligibility for the credit, I am inclined to agree with the learned Commissioner that why the goods were not entered into RG23 Pt-1 has not been explained at all by the appelalnts. The first step to be taken by the appellants is to enter the goods in RG 23 Part-1, which is the record for receipt of inputs on which credit has been taken and utilisation of the same. If no ent....