2011 (9) TMI 863

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri B.B. Agarwal, Commissioner (AR), for the Respondent. ORDER Appellants took Cenvat credit of Rs. 1,27,77,402.00 of duty paid on superior kerosene oil (SKO) received from their marketing division. After receiving the same they wrote a letter to the Department that the SKO was received from their marketing Department for mixing with crude. They also sought permission from the Department. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egistered with Central Excise Department as a dealer and therefore the document issued by them is a document which is covered by the rules. Further he also submitted that no evidence has been put forth by the Revenue to show that the SKO was not mixed with the crude and processed as claimed by them in their letter written to the Department in 2005 itself. Further the show cause notice was issued i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Central Excise Rules, 2002 and Cenvat Credit Rules, 2004. Therefore, the appellant has clearly misdeclared to the Department that SKO will be processed with crude and whereas what was undertaken was only reprocessing. 4. We have considered the submissions made by both the sides. In the letter written by the appellants to the Department, it was clearly stated that SKO refilled by them w....