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2014 (1) TMI 1783

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..... o dispute that the inputs were received by the respondents and used in the manufacture of the final product - credit allowed - appeal rejected - decided against Revenue. - Appeal Nos. E/2753 & 2755/2007 -EX[SM] - Final Order Nos.50245-50246 - Dated:- 22-1-2014 - Mrs. Archana Wadhwa, Member (Judicial) Shri BB Sharma, DR for the appellant Shri KK Anand, Advocate for the respondent .....

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..... , as the respondents required the said crates and glass bottles, the invoices which were originally in the name of M/s. Amritsar Crown Caps Ltd. was over-written with the respondents name and address. Revenue s objection is that in as much as the invoice was initially in the name of M/s. Amritsar Crown Caps Ltd. and the name of the respondent was over-written, the invoice was not a proper document .....

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