2005 (10) TMI 475

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..... Heard both sides. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the input credit was allowed on the strength of invoices issued by the dealer. The Revenue wants to deny the credit on the ground that the invoices were issued by second stage dealer not authenticated by the Revenue officers, therefore, the credit is not admissible. 3. T .....

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