2012 (2) TMI 429

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. ORDER Heard both sides. 2. Revenue is in appeal against Order-in-Appeal No. 56/HAL/2010, dated 22-12-2010 whereby Commissioner (Appeals) has upheld the lower adjudicating authority's order and rejected the Revenue's appeal. 3. Briefly stated the facts of the case are that respondent availed Cenvat credit on the strength of invoice raised by importer. The department d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h the lower adjudicating authority has given concurrent and cogent findings. 6. I have perused the record and considered the submissions. I find that both the lower adjudicating authorities have given concurrent and cogent finding and in terms of Rule 9(1)(a)(ii) the invoices issued by the importer is a valid document. The provisions of Rule 9(1)(ii) and Rule 9(1)(a)(iii) are independent. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X