2008 (1) TMI 690

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..... appeal. 2. The facts of the case are that the respondents have taken a credit of Rs. 2,87,405/- on the basis of the invoices which did not bear the markings i.e. original for buyer/duplicate for transporter and accordingly show cause notice was issued demanding duty on the same. The show cause notice was dropped by the lower adjudicating authority and his order was upheld by the Commissioner (A .....

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..... n the manufacture of final product and this fact has not been denied by the Revenue in its appeal. Even in respect of invoices where the words original/duplicate were missing, once the invoice was authenticated by the Superintendent, the genuineness of the same cannot be challenged and if the invoices were lacking in certain details, the Superintendent should not have authenticated the same. In vi .....

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