KUNSTSTOFF POLYMERS LTD. Vs. CCE

JUDGEMENT

(1.) This is an appeal against order in appeal No. 633/CE/BPL/2004 dated 20 August 2004 passed by CCE (Appeals), Bhopal, upholding order -in -original dated 30/10/03 passed by Deputy Commissioner, Central Excise Division - II, Bhopal confirming Cenvat credit demand of Rs. 17,44,200/ - alongwith interest against appellant under Rule 12 of Cenvat Credit Rules read with Section 11A and 11AB of Central Excise Act, 1944 and imposing penalty of Rs. 10,000/ - on the appellant under Rule 13 of the Cenvat Credit Rules, 2002.

(2.) The facts of the case in brief leading to this appeal are, in brief, as under:

(3.) We have carefully considered the submissions from both the sides and have pursued the records. There is no dispute about the fact that the goods have been procured by the appellant through M/s Sumitomo Chemicals India Pvt. Ltd. However, from the records, it is seen that M/s Sumitomo Chemicals India Pvt. Ltd. had placed the order for the goods with M/s SC Enviro Agro India Pvt. Ltd., a second stage dealer who supplied the goods directly under their invoices to the appellant, mentioning the appellant's name as the consignee while at the same time mentioning M/s Sumitomo Chemicals India Pvt. Ltd. as the customer. It is on this basis that Cenvat credit has denied to the Appellant in respect of these invoices.