2008 (8) TMI 354

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....ameer Chitkara, SDR, for the Appellant. Shri H.D. Dave, Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. For better appreciation of the dispute and the findings arrived at by the Commissioner (Appeals), I reproduce paras 5.6 and 5.8 of the appellate authority's decision : "5.6. In the instant ca....

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....the invoice so long as the basic criteria, discussed in para 5.4 above is satisfied. The said invoice has also been authenticated by the jurisdictional Range Superintendent at the supplier's end. In this regard, if there was any doubt about the authenticity of the said invoice, the jurisdictional Asst. Commissioner was free to get the report of the jurisdictional Range Superintendent at the suppli....

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....s, receipt of the same in the appellant's factory and utilization for manufacture of final product." 2. In the absence of any finding that the duty stands paid by the input supplier, the inputs stand received by the assessee and used in the manufacture of the final product, which was cleared on payment of duty, I do not find any infirmity in the views adopted by the Commissioner (Appeals). To e....