2000 (12) TMI 391

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....t. [Order]. - This is a Revenue appeal against Order-in-Appeal passed by Commissioner (Appeals), Trichy by his Order-in-Appeal No. 171/96, dated 8-3-1996. The Order-in-Original had disallowed Modvat credit on the ground that the credit was taken on invalid documents without ensuring the validity of documents. He had imposed penalty of Rs. 50,000/-. The assessee had contended before the Commi....

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....ontention and allowed their claim. The Revenue is aggrieved and have filed this appeal. The only ground made is that in the absence of pre-authentication in the invoice as required under Rule 57A(7), the genuineness of the documents is questionable. 2. Ld. SDR submits that the appeal is required to be allowed on the above ground alone. 3. Ld. Counsel points out that the Order-in-Or....